{
  "url": "https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018/regulation-24",
  "json_url": "https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018/regulation-24.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/24",
  "kind": "regulation",
  "number": "24",
  "heading": "Records supporting returns and accounts",
  "text": "A liable person must keep records in support of the matters included in—\n(a) each return required to be made by that person under regulation 21, in addition to the records required to be kept by regulation 18; and\n(b) accounts required to be kept by that person under regulation 23.",
  "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/24",
    "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."
}