Introductory text

Soft Drinks Industry Levy

Made 15th January 2018

Laid before the House of Commons 17th January 2018

Coming into force 6th April 2018

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 27(5), 29(4) and (5), 30(1)(d), (3), (4)(b) and (7), 34, 39, 48, 49, 52(1) to (3), 53(1), 57 and 59(2) and (3)(c) of the Finance Act 2017^f1.