on a chargeable event within section 32 in relation to chargeable soft drinks produced by a person who is, on the relevant day, a qualifying small producer;

on a chargeable event within section 33 in relation to chargeable soft drinks produced by a person who is, on the relevant day, a small producer.

the person's name or business name, or

another name which is used in accordance with a licence granted to the person.

registered under section 45 (voluntary registration: small producers), or

ineligible for registration under that section because the person does not meet the condition in section 45(2)(c) (voluntary registration eligibility conditions: packaging by a person other than the producer).

the amount of the producer's chargeable soft drinks within section 26(1)(a) in respect of which a relevant event has occurred during the relevant 12 month period, and

the amount of prepared drink that would result from the producer's chargeable soft drinks within section 26(1)(b) in respect of which a relevant event has occurred during the relevant 12 month period,

the amount of the producer's chargeable soft drinks within section 26(1)(a) in respect of which a relevant event will occur during the relevant 30 day period, and

the amount of prepared drink that would result from the producer's chargeable soft drinks within section 26(1)(b) in respect of which a relevant event will occur during the relevant 30 day period,

if, on removal from the premises on which the chargeable soft drinks are packaged, the secondary warehousing condition is met in relation to the soft drinks, a “relevant event” occurs in relation to those soft drinks at the time that the secondary warehousing condition ceases to be met in relation to them (and not at the time mentioned in subsection (4));

if the chargeable soft drinks are made available for sale or free of charge before a relevant event in relation to the soft drinks occurs under subsection (4) or paragraph (a), a “relevant event” occurs at the time they are made available (and not at the time mentioned in subsection (4) or paragraph (a)).

the “relevant 12 month period” is the period of 12 months ending with the end of the month that immediately precedes the month in which the relevant day falls, and

the “relevant 30 day period” is the period of 30 days beginning with the relevant day.

the soft drinks are exported from the United Kingdom;

the soft drinks are lost or destroyed;

for the liable person to be entitled to a tax credit in respect of any soft drinks industry levy charged on the soft drinks that are F3that fall within subsection (1)(a), (b) or (c) (as the case may be);

for the tax credit to be brought into account when the person is accounting for soft drinks industry levy due from the person for the prescribed accounting period or periods.

for any entitlement to a tax credit to be conditional on the making of a claim by the liable person, and specifying the period within which and the manner in which a claim may be made;

for any entitlement to bring a tax credit into account to be conditional on compliance with prescribed requirements;

specifying circumstances in which, and criteria for determining the period for which, a liable person is not entitled to a tax credit;

requiring a claim for a tax credit to be evidenced and quantified by reference to prescribed records and other documents;

requiring a person claiming any entitlement to a tax credit to keep, for the prescribed period and in the prescribed form and manner, those records and documents and a record of prescribed information relating to the claim;

for the withdrawal of a tax credit where any requirement of the regulations is not complied with;

about adjustments of liability for soft drinks industry levy in connection with entitlement or withdrawal of entitlement to a tax credit in prescribed circumstances;

about the treatment of a tax credit where the liable person ceases to carry on a business involving the package or sale of chargeable soft drinks.