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19.—(1) A liable person must make payments of soft drinks industry levy in respect of each accounting period.
(2) The accounting periods are the three month periods ending with 31st March, 30th June, 30th September and 31st December.
20.—(1) A liable person must pay the total amount of soft drinks industry levy payable in respect of an accounting period within the period of 30 days beginning with the last day of the accounting period.
(2) The total amount is the amount required to be stated in the return in respect of the period(1).
(3) Payment must be made by the method prescribed.
21.—(1) For each accounting period, a liable person must make a return to the Commissioners and do so within the period of 30 days beginning with the last day of the accounting period.
(2) A return must be dated and made in the form and manner prescribed by the Commissioners, including electronically, subject to such exceptions as they may prescribe.
(3) A return must include the matters prescribed by the Commissioners.
22.—(1) The Commissioners must prescribe the matters to be included in a return, in addition to the information required under regulation 15(10).
(2) The matters—
(a)must include—
(i)the total amount of soft drinks industry levy payable in respect of the accounting period in respect of which the return is made; and
(ii)the method for payment, which may be electronic, subject to such exceptions as may be prescribed; and
(b)may include—
(i)any or all of the other information required to be included in an account;
(ii)the information required in relation to corrections required to a previous return; and
(iii)a declaration by the liable person that the matters stated in the return are true and accurate.
(3) The Commissioners may prescribe that a digital facility provided by the Commissioners must be used for the calculation of the amount of soft drinks industry levy shown in the return, subject to such exceptions as they may prescribe.
23.—(1) For each accounting period, a liable person must keep accounts for the purposes of soft drinks industry levy.
(2) The accounts must include details of the following quantities—
(a)where the liable person falls within section 35(1), the quantity of chargeable soft drinks packaged to which a chargeable event in section 32(2) or (3) applies;
(b)where the liable person falls within section 35(2), the quantity of chargeable soft drinks imported to which a chargeable event in section 33(2) or (8) applies; and
(c)where the liable person falls within section 35(3), the quantity of chargeable soft drinks imported to which a chargeable event in section 33(9) applies.
(3) Those quantities must be shown in litres.
(4) The accounts must show in respect of those quantities, the quantity subject to the small producer exemption described in section 37.
(5) The accounts must show separately in respect of each of the quantities described in paragraph (2)—
(a)the rate of soft drinks industry levy which is applicable; and
(b)the amount of soft drinks industry levy payable.
(6) The accounts must include details of—
(a)how any tax credit is calculated;
(b)the case which applies to any tax credit; and
(c)any adjustments or corrections made in respect of any previous accounting period, including identification of the period.
(7) The accounts must show the total of soft drinks industry levy payable in respect of the accounting period.
(8) The liable person must preserve the accounts for an accounting period for the period of 6 years beginning with the last day of the accounting period.
Part 1 of Schedule 8 makes provision for the Commissioners to raise an assessment if there is a failure to provide a return as required.
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