{
  "url": "https://openlegislation.uk/finance-act-2017/section-45",
  "json_url": "https://openlegislation.uk/finance-act-2017/section-45.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "section/45",
  "kind": "section",
  "number": "45",
  "heading": "Voluntary registration: small producers",
  "text": "(1) The Commissioners must register a person who—\n(a) meets the voluntary registration eligibility conditions, and\n(b) applies to the Commissioners for registration under this section.\n(2) The voluntary registration eligibility conditions are met by a person (P) if—\n(a) P produces chargeable soft drinks,\n(b) P is not liable to be registered under section 42 (liability to register: producers), and\n(c) some or all of the chargeable soft drinks produced by P are packaged on premises in the United Kingdom by a person other than P.\n(3) A person who is registered under section 41 or 43 may also be registered under this section.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 45 in force at 6.4.2018 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/section/45",
    "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."
  }
}