# Finance Act 2017, Paragraph 2


(1) Schedule 41 to FA 2008 (penalties: failure to notify etc.) is amended as follows.
(2) In the Table in paragraph 1, after the entries relating to insurance premium tax, insert—
“
Soft drinks industry levy
Obligation under section 44 of FA 2017 (obligation to give notice of liability to be registered).
”
(3) In the heading before paragraph 4, at the end insert “ etc ”.
(4) In paragraph 4, after sub-paragraph (1) insert—
“(1A) A penalty is payable by a person (P) where—
(a) after a charge to soft drinks industry levy has arisen in respect of chargeable soft drinks, P acquires possession of them or is concerned with carrying, removing, depositing, keeping or otherwise dealing with them, and
(b) at the time when P acquires possession of the chargeable soft drinks or is so concerned, a payment of soft drinks industry levy in respect of the chargeable soft drinks is due or payable and has not been paid.”
(5) In that paragraph, in sub-paragraph (2)—
(a) for “sub-paragraph (1)” substitute “ this paragraph ”;
(b) at the end insert—
“chargeable soft drinks” has the same meaning as in Part 2 of FA 2017.
(6) In paragraph 5(4), after “deferred” insert “ or (as the case may be) chargeable soft drinks in respect of which a payment of soft drinks industry levy is due and payable and has not been paid ”.
(7) In paragraph 10, after “deferred” insert “ or (as the case may be) chargeable soft drinks in respect of which a payment of soft drinks industry levy is due and payable and has not been paid ”.
(8) In paragraph 11(2)(d), after “deferred” insert “ or (as the case may be) chargeable soft drinks in respect of which a payment of soft drinks industry levy is due and payable and has not been paid ”.
(9) In paragraph 21—
(a) in sub-paragraph (4), for “paragraph 4” substitute “ paragraph 4(1) ”;
(b) after that sub-paragraph insert—
“(5) In paragraph 4(1A) the reference to P acquiring possession of, or being concerned in dealing with, chargeable soft drinks in respect of which a payment of soft drinks industry levy is payable but has not been paid includes a person who acts on P's behalf in doing so; but P is not liable to a penalty in respect of any action by P's agent where P satisfies HMRC or (on appeal) the First-tier Tribunal that P took reasonable care to avoid it.”

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-11/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.