{
  "url": "https://openlegislation.uk/draft-soft-drinks-industry-levy-enforcement-regulations-2018/regulation-4",
  "json_url": "https://openlegislation.uk/draft-soft-drinks-industry-levy-enforcement-regulations-2018/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Fraudulent evasion of soft drinks industry levy treated as a “fraud offence”",
  "text": "An offence under section 50 (fraudulent evasion) of the Finance Act 2017 is to be treated as a “fraud offence” for the purposes of section 118C(3) and (4) of CEMA 1979.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 118C was inserted by Schedule 5 to the Finance Act 1991. It is amended by paragraph 18(3) of Schedule 4 to the Criminal Procedure (Consequential Provisions) (Scotland) Act 1995 (c. 40); paragraphs 3 and 5 of Part 2 of Schedule 22 and Part 5(1) of Schedule 27 to the Finance Act 2007 (c. 11) and paragraphs 9 and 13 of Part 3 of Schedule 13 to the Finance (No. 3) Act 2010 (c. 33)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111164372/regulation/4",
    "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."
}