{
  "url": "https://openlegislation.uk/finance-act-2017/schedule-11/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2017/schedule-11/paragraph-6.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "schedule/11/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) Schedule 23 to FA 2011 (data-gathering powers) is amended in accordance with this paragraph.\n(2) After paragraph 24 insert—\n“Chargeable soft drinks\n24A (1) A person who is involved (in any capacity) in any of the following activities is a relevant data-holder—\n(a) producing chargeable soft drinks;\n(b) packaging chargeable soft drinks;\n(c) carrying on a business involving the sale of chargeable soft drinks.\n(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.”\n(3) In paragraph 45(1) (meaning of “tax”), after paragraph (i) insert—\n“(ia) soft drinks industry levy,”.",
  "extent": null,
  "status": "prospective",
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/6",
    "retrieved_at": "2026-10-29T09:05:39.776683+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."
}