{
  "url": "https://openlegislation.uk/finance-act-2017/schedule-8/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2017/schedule-8/paragraph-8.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "schedule/8/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) This paragraph applies where a person (P) has paid an amount to the Commissioners by way of soft drinks industry levy which was not levy due.\n(2) The Commissioners are liable, on the making of a claim by P, to repay the amount.\n(3) The Commissioners may by regulations make provision about—\n(a) the form and manner of a claim;\n(b) the information required in support of a claim.\n(4) Except as provided by this paragraph, the Commissioners are not liable to repay any amount paid by way of soft drinks industry levy by reason of the fact that it was not levy due.\n(5) This paragraph is subject to paragraph 9.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 8 para. 8 in force at 13.1.2018 for specified purposes by S.I. 2018/32, reg. 2"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 8 para. 8 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/10/schedule/8/paragraph/8",
    "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."
}