Finance Act 2017

43 Liability to register: imported chargeable soft drinks

(1) A person becomes liable to be registered—

(a) at the end of any month if, during that month, a chargeable event within section 33 has occurred—

(i) on the first receipt, or on the making available, of chargeable soft drinks by the person, or

(ii) on the secondary warehousing condition ceasing to be met in relation to chargeable soft drinks in respect of which the person is the first recipient;

(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 33 will occur—

(i) on the first receipt, or on the making available, of chargeable soft drinks by the person, or

(ii) on the secondary warehousing condition ceasing to be met in relation to chargeable soft drinks in respect of which the person is the first recipient.

(2) Subsection (1) does not apply in relation to a person who is already registrable.