# Finance Act 2017, Section 45: Voluntary registration: small producers


(1) The Commissioners must register a person who—
(a) meets the voluntary registration eligibility conditions, and
(b) applies to the Commissioners for registration under this section.
(2) The voluntary registration eligibility conditions are met by a person (P) if—
(a) P produces chargeable soft drinks,
(b) P is not liable to be registered under section 42 (liability to register: producers), and
(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.
(3) A person who is registered under section 41 or 43 may also be registered under this section.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/section/45 (the official version)
Page: https://openlegislation.uk/finance-act-2017/section-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.