# The Soft Drinks Industry Levy Regulations 2018, 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 during that period and whether or not those premises were a compliant warehouse.
(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.

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Source: https://www.legislation.gov.uk/uksi/2018/41/regulation/27 (the official version)
Page: https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018/regulation-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.