Section 25 Soft drinks industry levyI1
(1)
A tax called “soft drinks industry levy” is to be charged in accordance with this Part.
(2)
The Commissioners are responsible for the collection and management of soft drinks industry levy.
Annotations
Commencement
- I1
S. 25 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)