Statutory Instruments

2018 No. 264

Soft Drinks Industry Levy

The Soft Drinks Industry Levy (Enforcement) Regulations 2018

Made

27th February 2018

Coming into force

6th April 2018

In accordance with section 60(3) of the Finance Act 2017(1), 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.