Regulation 2 Enforcement and application of provisions of the Customs and Excise Management Act 1979
(1)
The provisions of CEMA 1979 listed in the table in the Schedule apply for the purposes of enforcement of soft drinks industry levyf1.
(2)
Regulations 3 to 5 apply in respect of the application of those provisions for those purposes.
Annotations
Footnotes
- f1
-
Soft drinks industry levy is defined in section 25(1) of the Finance Act 2017.