{
  "url": "https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018/introduction",
  "json_url": "https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018/introduction.json",
  "legislation": "uksi/2018/41",
  "legislation_title": "The Soft Drinks Industry Levy Regulations 2018",
  "legislation_url": "https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Soft Drinks Industry Levy\nMade 15th January 2018\nLaid before the House of Commons 17th January 2018\nComing into force 6th April 2018\nThe 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2017 c. 10."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/41/introduction",
    "retrieved_at": "2026-10-28T23:03:31.590456+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}