# Finance Act 2017, Paragraph 6

Status: prospective

(1) Schedule 23 to FA 2011 (data-gathering powers) is amended in accordance with this paragraph.
(2) 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.”
(3) In paragraph 45(1) (meaning of “tax”), after paragraph (i) insert—
“(ia) soft drinks industry levy,”.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-11/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.