{
  "url": "https://openlegislation.uk/draft-soft-drinks-industry-levy-enforcement-regulations-2018/regulation-3",
  "json_url": "https://openlegislation.uk/draft-soft-drinks-industry-levy-enforcement-regulations-2018/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Treatment of Part 2 of the Finance Act 2017, soft drinks industry levy and chargeable soft drinks for the purposes of CEMA 1979",
  "text": "(1) 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.\n(2) 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.\n(3) Chargeable soft drinks 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Chargeable soft drinks are defined in section 28 of the Finance Act 2017."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph (a)(i) in section 1 of CEMA 1979 is amended by section 11(2) of the Finance Act 1991 (c. 31) and Part 1 of Schedule 23 to the Finance Act 1993 (c. 34)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111164372/regulation/3",
    "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."
}