Regulation 27 Warehousing records

(1)

Paragraphs (2) and (3) apply to a liable person within section 35(1) or (2).

(2)

For each accounting period, such a liable person must keep records of the address of each premises where that person stored chargeable soft drinks^f1 during that period and whether or not those premises were a compliant warehouse^f2.

(3)

The records must include for each delivery of chargeable soft drinks to those premises—

(a)

the quantity (in litres) delivered;

(b)

the date of delivery;

(c)

the date on which the storage at the premises ended; and

(d)

details of the transporter which—

(i)

made the delivery to the premises; and

(ii)

transported the drinks from the premises.

Annotations

Footnotes

f1: See section 28.
f2: See section 32(5).