Regulation 3 Treatment of Part 2 of the Finance Act 2017, soft drinks industry levy and chargeable soft drinks for the purposes of CEMA 1979

Part 2 of the Finance Act 2017 is to be treated as an enactment relating to customs or excise for the purposes of “the customs and excise Acts” in section 1 of CEMA 1979.

Soft drinks industry levy is to be treated as a duty of excise on goods for the purposes of “the revenue trade provisions of the customs and excise Acts” in section 1 of CEMA 1979.

Chargeable soft drinks^f1 are to be treated as goods of a class or description which is subject to a duty of excise for the purposes of “revenue trader” in section 1 of CEMA 1979^f2.