SCHEDULES

SCHEDULE 11Soft drinks industry levy: supplementary amendments

Penalties: failure to comply with requirements relating to returns

6

1

Schedule 23 to FA 2011 (data-gathering powers) is amended in accordance with this paragraph.

2

After paragraph 24 insert—

Chargeable soft drinks

24A

1

A person who is involved (in any capacity) in any of the following activities is a relevant data-holder—

a

producing chargeable soft drinks;

b

packaging chargeable soft drinks;

c

carrying on a business involving the sale of chargeable soft drinks.

2

For the purposes of sub-paragraph (1), “chargeable soft drinks”, “producing” and “packaging” have the same meaning as in Part 2 of FA 2017.

3

In paragraph 45(1) (meaning of “tax”), after paragraph (i) insert—

ia

soft drinks industry levy,