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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

The Regulations provide for 6th April 2018 as the appointed day to commence paragraph 3 of Schedule 11 to the Finance Act 2017 (c. 10). That paragraph amends paragraph 1 of Schedule 24 to the Finance Act 2007 (c. 11) to add soft drink industry levy to the list of taxes to which Schedule 24 imposes a penalty for careless or deliberate errors in returns.

A Tax Information and Impact note has not been prepared for the Regulations as they give effect to previously announced policy and are appointed day regulations.