# The Finance Act 2017, Part 2 (Appointed Day) Regulations 2018

S.I. 2018/32 · made 12 January 2018

The Regulations provide that Part 2 of the Finance Act 2017 (c. 10), which introduces soft drinks industry levy, is commenced on 13th January 2018, but only for the purpose of making regulations under that Part.

Made under: Finance Act 2017 (Section 61)

PDFs: Printed copy https://openlegislation.uk/finance-act-2017-part-2-appointed-day-regulations-2018/pdf/uksi_20180032_en.pdf

## Introductory text

Soft Drinks Industry Levy
Made 12th January 2018
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 61(1) and (3) of the Finance Act 2017:

## 1 Citation

These Regulations may be cited as the Finance Act 2017, Part 2 (Appointed Day) Regulations 2018.

## 2 Appointed day

Part 2 of the Finance Act 2017 comes into force on 13th January 2018, but only for the purpose of making any regulations under that Part.

## Signature

Justin Holliday
Melissa Tatton
Two of the Commissioners for Her Majesty’s Revenue and Customs
12th January 2018

## Explanatory note

(This note is not part of the Regulations)
The Regulations provide that Part 2 of the Finance Act 2017 (c. 10), which introduces soft drinks industry levy, is commenced on 13th January 2018, but only for the purpose of making regulations under that Part.
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/2018/32 (the official version)
Page: https://openlegislation.uk/finance-act-2017-part-2-appointed-day-regulations-2018
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.