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The Soft Drinks Industry Levy (Enforcement) Regulations 2018

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Regulation 2(1)

SCHEDULE

The table referred to in regulation 2(1)—

Provision of the Customs and Excise Management Act 1979Description
(1)

Section 112A was inserted by paragraphs 9 and 11 of Part 3 of Schedule 13 to the Finance (No. 3) Act 2010 (c. 33).

(2)

Section 118BB was inserted by paragraphs 9 and 12 of Part 3 of Schedule 13 to the Finance (No. 3) Act 2010.

(3)

Section 118BD was inserted as footnote (2).

(4)

Section 158 is amended by sections 37, 38 and 46 of the Criminal Justice Act 1982. Section 159 is amended by Schedule 1 to the Isle of Man Act 1979 (c. 58), Part 2 of Schedule 4 to the Finance Act 1984 (c. 43), section 117 of the Finance Act 2008 (c. 9) and section 12 of the Finance Act 1988 (c. 39). Sections 158 and 159 are also amended by section 114(1) of the Criminal Evidence Act 1984 (c. 60) and S.I. 2015/664 (in relation to England and Wales). Section 160 is amended by Schedule 2 to the Finance Act 1991.

(5)

Section 163 is amended by sections 37, 38 and 46 of the Criminal Justice Act 1982.

(6)

Schedule 2A was inserted by section 226 of the Finance Act 2013 and is amended by section 175 of the Finance Act 2016 (c. 24).

(7)

Schedule 3 is amended by Schedule 1 to the Isle of Man Act 1979, Schedule 4 to the Constitutional Reform Act 2005 (c. 4), section 175 of the Finance Act 2016 and S.I. 1999/1820.

Section 27Officers’ powers of boarding
Section 28Officers’ powers of access, etc
Sections 112 and 112A(1)Power of entry upon premises, etc of revenue traders and supplementary powers
Section 118BB(2)Inspection powers: goods-based duties
Section 118BD(3)Inspection powers: supplementary provision
Section 118CEntry and search of premises and persons
Section 139 and sections 144 to 156Forfeiture and legal proceedings
Sections 158 to 160(4)General and miscellaneous powers
Section 163(5)Power to search vehicles or vessels
Schedule 2A(6)Supplementary provisions relating to the detention of things liable to forfeiture
Schedule 3(7)Provisions relating to forfeiture

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