(1)A person becomes liable to be registered—
(a)at the end of any month, if the person has packaged any chargeable soft drinks in respect of which a chargeable event within section 32 has occurred during that month;
(b)on any day, if there are reasonable grounds for believing that, during the period of 30 days beginning with that day, a chargeable event within section 32 will occur in respect of chargeable soft drinks packaged by the person.
(2)But subsection (1) does not apply to a person if—
(a)the chargeable soft drinks packaged by the person are also produced by the person, and
(b)the person is not liable to be registered under section 42 (liability to register: producers).
(3)Subsection (1) does not apply in relation to a person who is already registrable.
(4)In this section and in sections 42 and 43 references to “a person who is already registrable” are references to a person who—
(a)is registered under this section, section 42 or section 43,
(b)is subject to a relevant notification requirement, or
(c)would, if the person had complied with a relevant notification requirement, be registered under this section, section 42 or section 43.
(5)In subsection (4)(c) “relevant notification requirement” means a requirement under section 44(1) to notify the Commissioners of a liability to register—
(a)arising on a previous occasion, and
(b)in respect of which the notification period has expired.
(6)In this section “notification period” has the meaning given by section 44(2).