{
  "url": "https://openlegislation.uk/finance-act-2017-part-2-appointed-day-regulations-2018/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2017-part-2-appointed-day-regulations-2018/introduction.json",
  "legislation": "uksi/2018/32",
  "legislation_title": "The Finance Act 2017, Part 2 (Appointed Day) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2017-part-2-appointed-day-regulations-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Soft Drinks Industry Levy\nMade 12th January 2018\nThe 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:",
  "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/2018/32/introduction",
    "retrieved_at": "2026-10-28T23:03:35.129787+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."
}