{
  "url": "https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018/regulation-12",
  "json_url": "https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018/regulation-12.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": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Compliant warehouses",
  "text": "(1) The following conditions and requirements are specified in respect of premises on which chargeable soft drinks may be stored before the occurrence of a chargeable event.\n(2) The liable person must notify the Commissioners in accordance with paragraph (3) of—\n(a) the address of the premises;\n(b) whether or not the premises are packaging premises of the liable person; and\n(c) if the premises are not packaging premises of the liable person—\n(i) the name and address of the person who provides warehousing services to the liable person at the premises; and\n(ii) where applicable, that person’s company registration number and registered office.\n(3) A notification under paragraph (2) must be made—\n(a) in writing;\n(b) before the liable person uses the premises for the storage of chargeable soft drinks; and\n(c) in such form and manner as the Commissioners may prescribe, including electronically, subject to such exceptions as they may prescribe.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/41/regulation/12",
    "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."
}