{
  "url": "https://openlegislation.uk/finance-act-2017-part-2-appointed-day-regulations-2018/note",
  "json_url": "https://openlegislation.uk/finance-act-2017-part-2-appointed-day-regulations-2018/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe 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.\nA 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/32/note",
    "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."
}