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—
“Chargeable soft drinksU.K.
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,”.