Regulation 5 Chargeable soft drinks liable to forfeiture

(1)

For the purposes of the listed provisions, chargeable soft drinks are to be treated as if they were things liable to forfeiture under the customs and excise Acts where in respect of the drinks—

(a)

a person is in contravention of section 35 (liability to pay the levy);

(b)

a person has committed an offence under section 50 (fraudulent evasion); or

(c)

a person has, contrary to regulations^f1 made under section 52 (payment, collection and recovery)—

(i)

failed to make a return; or

(ii)

made a return which is incomplete or inaccurate.

(2)

References to sections in paragraph (1) are to those sections of the Finance Act 2017.

(3)

In paragraph (1), “the listed provisions” means the following provisions of CEMA 1979—

(a)

section 139;

(b)

sections 144 to 156;

(c)

section 159; and

(d)

Schedules 2A and 3.

Annotations

Footnotes

f1: The Soft Drinks Industry Levy Regulations 2018 include regulations made under section 52.