# The Soft Drinks Industry Levy Regulations 2018, Regulation 25: Dilution ratio: records


For each accounting period, a liable person must keep records relating to the dilution ratio of soft drinks in respect of which the person is liable to pay soft drinks industry levy during that period, including details of when any changes are made to that ratio, what change was made and why it was made.

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Source: https://www.legislation.gov.uk/uksi/2018/41/regulation/25 (the official version)
Page: https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018/regulation-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.