{
  "url": "https://openlegislation.uk/draft-soft-drinks-industry-levy-enforcement-regulations-2018/regulation-2",
  "json_url": "https://openlegislation.uk/draft-soft-drinks-industry-levy-enforcement-regulations-2018/regulation-2.json",
  "legislation": "ukdsi/2018/9780111164372",
  "legislation_title": "The Soft Drinks Industry Levy (Enforcement) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/draft-soft-drinks-industry-levy-enforcement-regulations-2018",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Enforcement and application of provisions of the Customs and Excise Management Act 1979",
  "text": "(1) The provisions of CEMA 1979 listed in the table in the Schedule apply for the purposes of enforcement of soft drinks industry levy.\n(2) Regulations 3 to 5 apply in respect of the application of those provisions for those purposes.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Soft drinks industry levy is defined in section 25(1) of the Finance Act 2017."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111164372/regulation/2",
    "retrieved_at": "2026-10-30T15:05:24.513451+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}