# The Soft Drinks Industry Levy Regulations 2018, Regulation 21: Returns


(1) For each accounting period, a liable person must make a return to the Commissioners and do so within the period of 30 days beginning with the last day of the accounting period.
(2) A return must be dated and made in the form and manner prescribed by the Commissioners, including electronically, subject to such exceptions as they may prescribe.
(3) A return must include the matters prescribed by the Commissioners.

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Source: https://www.legislation.gov.uk/uksi/2018/41/regulation/21 (the official version)
Page: https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.