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,