# The Soft Drinks Industry Levy (Enforcement) Regulations 2018, Regulation 4: Fraudulent evasion of soft drinks industry levy treated as a “fraud offence”


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.

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111164372/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-soft-drinks-industry-levy-enforcement-regulations-2018/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.