{
  "url": "https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018/regulation-2",
  "json_url": "https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations—\n“account” means an account described in regulation 23;\n“accounting period” has the meaning given by regulation 19;\n“case” means, in relation to a claim for tax credits, a case described in regulation 15;\n“liable person” means a person described in section 35 who is liable to pay soft drinks industry levy;\n“prescribed” means prescribed by the Commissioners in a published notice, and “prescribe” is to be construed accordingly;\n“reprocessed” means the removal of chargeable soft drink from its packaging and its use for the purposes of the production of other soft drinks;\n“return” means a return described in regulation 21;\n“sufficient evidence” has the meaning given by regulation 17.\n(2) In these Regulations, a reference to a “section”, “Part” or “Schedule” without more is a reference to a section or Part of, or Schedule to, the Finance Act 2017.",
  "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/2",
    "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."
}