Paragraph 6

Schedule 23 to FA 2011 (data-gathering powers) is amended in accordance with this paragraph.

After paragraph 24 insert—

“Chargeable soft drinks

24A

(1)

A person who is involved (in any capacity) in any of the following activities is a relevant data-holder—

(a)

producing chargeable soft drinks;

(b)

packaging chargeable soft drinks;

(c)

carrying on a business involving the sale of chargeable soft drinks.

(2)

For the purposes of sub-paragraph (1), “chargeable soft drinks”, “producing” and “packaging” have the same meaning as in Part 2 of FA 2017.”

In paragraph 45(1) (meaning of “tax”), after paragraph (i) insert—

“(ia)

soft drinks industry levy,”.