# The Finance Act 2017, Part 2 (Appointed Day) Regulations 2018, Note: 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/note (the official version)
Page: https://openlegislation.uk/finance-act-2017-part-2-appointed-day-regulations-2018/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.