7U.K.In Schedule 53 to FA 2009 (late payment interest) after paragraph 11B insert—
11C(1)This paragraph applies where an amount of soft drinks industry levy is due from a person (P) in respect of a period during which P meets the liability condition (as defined for the purposes of section 46(2) of FA 2017) but was not registered.
(2)The late payment interest start date in respect of the amount is the date which would have been the late payment interest date in respect of that amount if P had been registered when P had first become liable to be registered.”
Commencement Information
I1Sch. 11 para. 7 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)