Warehousing records
This section has no associated Explanatory Memorandum
27.—(1) Paragraphs (2) and (3) apply to a liable person within section 35(1) or (2).
(2) For each accounting period, such a liable person must keep records of the address of each premises where that person stored chargeable soft drinks(1) during that period and whether or not those premises were a compliant warehouse(2).
(3) The records must include for each delivery of chargeable soft drinks to those premises—
(a)the quantity (in litres) delivered;
(b)the date of delivery;
(c)the date on which the storage at the premises ended; and
(d)details of the transporter which—
(i)made the delivery to the premises; and
(ii)transported the drinks from the premises.
(1)
See section 28.
(2)
See section 32(5).