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Explanatory note

Original text. Later amendments are not shown.

(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.