{
  "url": "https://openlegislation.uk/finance-act-2017-part-2-appointed-day-no-2-regulations-2018/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2017-part-2-appointed-day-no-2-regulations-2018/introduction.json",
  "legislation": "uksi/2018/464",
  "legislation_title": "The Finance Act 2017, Part 2 (Appointed Day No. 2) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2017-part-2-appointed-day-no-2-regulations-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Soft Drinks Industry Levy\nMade 4th April 2018\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 61(1) and (3) of the Finance Act 2017, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2017 c. 10."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/464/introduction",
    "retrieved_at": "2026-10-28T22:59:08.137375+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."
}