The Soft Drinks Industry Levy Regulations 2018

PART 4 Secondary warehousing

Compliant warehouses

12.—(1) The following conditions and requirements are specified in respect of premises on which chargeable soft drinks may be stored before the occurrence of a chargeable event.

(2) The liable person must notify the Commissioners in accordance with paragraph (3) of—

(a) the address of the premises;

(b) whether or not the premises are packaging premises of the liable person; and

(c) if the premises are not packaging premises of the liable person—

(i) the name and address of the person who provides warehousing services to the liable person at the premises; and

(ii) where applicable, that person’s company registration number and registered office.

(3) A notification under paragraph (2) must be made—

(a) in writing;

(b) before the liable person uses the premises for the storage of chargeable soft drinks; and

(c) in such form and manner as the Commissioners may prescribe, including electronically, subject to such exceptions as they may prescribe.