# Finance Act 2017, Section 31: Charge to soft drinks industry levy


(1) The charge to soft drinks industry levy arises on a chargeable event which occurs on or after 6 April 2018.
(2) Subsection (1) is subject to section 37 (small producer exemption).

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Source: https://www.legislation.gov.uk/ukpga/2017/10/section/31 (the official version)
Page: https://openlegislation.uk/finance-act-2017/section-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.