Part 2Soft drinks industry levy
Registration
41Liability to register: packagers
1
A person becomes liable to be registered—
a
at the end of any month, if the person has packaged any chargeable soft drinks in respect of which a chargeable event within section 32 has occurred during that month;
b
on any day, if there are reasonable grounds for believing that, during the period of 30 days beginning with that day, a chargeable event within section 32 will occur in respect of chargeable soft drinks packaged by the person.
2
But subsection (1) does not apply to a person if—
a
the chargeable soft drinks packaged by the person are also produced by the person, and
b
the person is not liable to be registered under section 42 (liability to register: producers).
3
Subsection (1) does not apply in relation to a person who is already registrable.
4
In this section and in sections 42 and 43 references to “a person who is already registrable” are references to a person who—
a
is registered under this section, section 42 or section 43,
b
is subject to a relevant notification requirement, or
c
would, if the person had complied with a relevant notification requirement, be registered under this section, section 42 or section 43.
5
In subsection (4)(c) “relevant notification requirement” means a requirement under section 44(1) to notify the Commissioners of a liability to register—
a
arising on a previous occasion, and
b
in respect of which the notification period has expired.
6
In this section “notification period” has the meaning given by section 44(2).