# The Soft Drinks Industry Levy (Enforcement) Regulations 2018, 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


(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.
(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.
(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.

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111164372/regulation/3 (the official version)
Page: https://openlegislation.uk/draft-soft-drinks-industry-levy-enforcement-regulations-2018/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.