Prospective
6(1)Schedule 23 to FA 2011 (data-gathering powers) is amended in accordance with this paragraph.U.K.
(2)After paragraph 24 insert—
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,”.