{
  "url": "https://openlegislation.uk/finance-act-2017/section-31",
  "json_url": "https://openlegislation.uk/finance-act-2017/section-31.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "section/31",
  "kind": "section",
  "number": "31",
  "heading": "Charge to soft drinks industry levy",
  "text": "(1) The charge to soft drinks industry levy arises on a chargeable event which occurs on or after 6 April 2018.\n(2) Subsection (1) is subject to section 37 (small producer exemption).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 31 in force at 6.4.2018 in relation to chargeable events occurring in relation to chargeable soft drinks packaged in, or imported into, the United Kingdom on or after that date by S.I. 2018/464, art. 2(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/10/section/31",
    "retrieved_at": "2026-10-28T17:00:32.518561+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}