2018 No. 264
Soft Drinks Industry Levy
The Soft Drinks Industry Levy (Enforcement) Regulations 2018
Made
Coming into force
In accordance with section 60(3) of the Finance Act 20171, a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 54 of that Act, make the following Regulations.