Regulation 2 Appointed Day

6th April 2018 is appointed as the day on which—

(a)

section 31 of the Finance Act 2017 comes into force in relation to chargeable events^f1 occurring in relation to chargeable soft drinks packaged^f2 in, or imported into, the United Kingdom on or after that date;

(b)

subsection (1) of section 41 of the Finance Act 2017 comes into force in relation to a person who packages chargeable soft drinks in the United Kingdom on or after that date;

(c)

subsections (1) and (2) of section 42 of the Finance Act 2017 come into force in relation to a person who produces^f3 chargeable soft drinks that are packaged in the United Kingdom on or after that date;

(d)

subsection (1) of section 43 of the Finance Act 2017 comes into force in relation to a person who is a first recipient^f4 or first seller^f5 of chargeable soft drinks that are imported into the United Kingdom on or after that date; and

(e)

the remaining provisions of Part 2 of the Finance Act 2017, other than paragraphs 3 and 6 of Schedule 11 to that Act, come into force for all purposes.

Annotations

Footnotes

f1: The term “chargeable event” is defined in sections 32 and 33 of the Finance Act 2017.
f2: The term “packaged” is defined in section 26(3) of the Finance Act 2017.
f3: The term “produced” is defined in section 37(2) of the Finance Act 2017.
f4: The term “first recipient” is defined in section 33(2) of the Finance Act 2017.
f5: The term “first seller” is defined in section 33(9) of the Finance Act 2017.