40The registerU.K.
(1)The Commissioners must establish and maintain a register for the purposes of this Part.
(2)In this Part, “the register” means the register under subsection (1) and references to registration are to registration in it.
(3)The register may contain such information as the Commissioners think is required for the purposes of the collection and management of soft drinks industry levy.
Commencement Information
I1S. 40 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)