Finance Act 2017

34Secondary warehousing regulationsU.K.

The Commissioners may by regulations make provision, for the purposes of sections 32 and 33—

(a)specifying conditions and requirements in respect of premises on which chargeable soft drinks may be stored before the occurrence of a chargeable event (see section 32(5)(b));

(b)specifying other conditions and requirements as to the storage of chargeable soft drinks for the purposes of the secondary warehousing condition (see section 32(4));

(c)specifying conditions and requirements as to the transportation of chargeable soft drinks for the purposes of the secondary warehousing condition;

(d)imposing obligations on specified persons to provide information in connection with the storage or transportation of chargeable soft drinks.

Commencement Information

I1S. 34 in force at 13.1.2018 for specified purposes by S.I. 2018/32, reg. 2

I2S. 34 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)