The Soft Drinks Industry Levy (Enforcement) Regulations 2018

1. Introductory Text

2. 1. Citation, commencement and interpretation

3. 2. Enforcement and application of provisions of the Customs and Excise Management Act 1979

4. 3. Treatment of Part 2 of the Finance Act 2017, soft drinks industry levy and chargeable soft drinks for the purposes of CEMA 1979

5. 4. Fraudulent evasion of soft drinks industry levy treated as a “fraud offence”

6. 5. Chargeable soft drinks liable to forfeiture

7. Signature

8. 1. SCHEDULE

9. Explanatory Note