# The Finance Act 2017, Part 2 (Appointed Day No. 2) Regulations 2018, Note: Explanatory note


(This note is not part of the Regulations)
The Regulations provide for 6th April 2018 as the appointed day for the commencement of provisions of Part 2 of the Finance Act 2017 (c. 10) (FA2017), other than paragraphs 3 and 6 of Schedule 11 to that Act. Part 2 of FA2017 creates soft drinks industry levy (SDIL).
Sub-paragraph (a) of regulation 2 provides that section 31 of FA2017, which imposes the charge to SDIL, comes into force on 6th April 2018 in relation to chargeable events that occur in relation to chargeable soft drinks packaged in, or imported into, the United Kingdom on or after 6th April 2018.
Sub-paragraph (b) of regulation 2 provides that subsection 41(1) of FA2017, which requires packagers of chargeable soft drinks packaged in the United Kingdom to notify HMRC of a liability to register for SDIL, comes into force on 6th April 2018 in relation to a person who packages chargeable soft drinks in the United Kingdom on or after 6th April 2018.
Sub-paragraph (c) of regulation 2 provides that subsections 42(1) and (2) of FA2017, which require producers of chargeable soft drinks packaged in the United Kingdom to notify HMRC of a liability to register for SDIL, come into force on 6th April 2018 in relation to producers of chargeable soft drinks that are packaged in the United Kingdom on or after 6th April 2018.
Sub-paragraph (d) of regulation 2 provides that subsection (1) of section 43 of FA2017, which requires first recipients and first sellers of imported chargeable soft drinks to notify HMRC of a liability to register for SDIL, comes into force on 6th April 2018 in relation to first recipients and first sellers of drinks that have been imported into the United Kingdom on or after 6th April 2018.
Sub-paragraph (e) of regulation 2 provides that the remaining provisions of Part 2 of FA2017, other than paragraphs 3 and 6 of Schedule 11, come into force on 6th April 2018.
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.

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Source: https://www.legislation.gov.uk/uksi/2018/464/note (the official version)
Page: https://openlegislation.uk/finance-act-2017-part-2-appointed-day-no-2-regulations-2018/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.