{
  "url": "https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018/regulation-19",
  "json_url": "https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018/regulation-19.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/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Accounting periods",
  "text": "(1) A liable person must make payments of soft drinks industry levy in respect of each accounting period.\n(2) The accounting periods are the three month periods ending with 31st March, 30th June, 30th September and 31st December.",
  "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/19",
    "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."
}