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The Finance Act 2017, Paragraph 3 of Schedule 11 (Appointed Day) Regulations 2018

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Statutory Instruments

2018 No. 467 (C. 39)

Soft Drinks Industry Levy

The Finance Act 2017, Paragraph 3 of Schedule 11 (Appointed Day) Regulations 2018

Made

4th April 2018

The Treasury, in exercise of the power conferred by section 61(2) of the Finance Act 2017(1), make the following Regulations:

Citation

1.  These Regulations may be cited as the Finance Act 2017, Paragraph 3 of Schedule 11 (Appointed Day) Regulations 2018.

Appointed Day

2.  6th April 2018 is the appointed day on which paragraph 3 of Schedule 11 to the Finance Act 2017 comes into force.

Andrew Stephenson

Paul Maynard

Two of the Lords Commissioners of Her Majesty’s Treasury

4th April 2018

EXPLANATORY NOTE

(This note is not part of the Regulations)

The Regulations provide for 6th April 2018 as the appointed day to commence paragraph 3 of Schedule 11 to the Finance Act 2017 (c. 10). That paragraph amends paragraph 1 of Schedule 24 to the Finance Act 2007 (c. 11) to add soft drink industry levy to the list of taxes to which Schedule 24 imposes a penalty for careless or deliberate errors in returns.

A Tax Information and Impact note has not been prepared for the Regulations as they give effect to previously announced policy and are appointed day regulations.

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