2(1)Schedule 41 to FA 2008 (penalties: failure to notify etc.) is amended as follows.U.K.
(2)In the Table in paragraph 1, after the entries relating to insurance premium tax, insert—
| “Soft drinks industry levy | Obligation under section 44 of FA 2017 (obligation to give notice of liability to be registered).” |
(3)In the heading before paragraph 4, at the end insert “ etc ”.
(4)In paragraph 4, after sub-paragraph (1) insert—
“(1A)A penalty is payable by a person (P) where—
(a)after a charge to soft drinks industry levy has arisen in respect of chargeable soft drinks, P acquires possession of them or is concerned with carrying, removing, depositing, keeping or otherwise dealing with them, and
(b)at the time when P acquires possession of the chargeable soft drinks or is so concerned, a payment of soft drinks industry levy in respect of the chargeable soft drinks is due or payable and has not been paid.”
(5)In that paragraph, in sub-paragraph (2)—
(a)for “sub-paragraph (1)” substitute “ this paragraph ”;
(b)at the end insert—
“chargeable soft drinks” has the same meaning as in Part 2 of FA 2017.
(6)In paragraph 5(4), after “deferred” insert “ or (as the case may be) chargeable soft drinks in respect of which a payment of soft drinks industry levy is due and payable and has not been paid ”.
(7)In paragraph 10, after “deferred” insert “ or (as the case may be) chargeable soft drinks in respect of which a payment of soft drinks industry levy is due and payable and has not been paid ”.
(8)In paragraph 11(2)(d), after “deferred” insert “ or (as the case may be) chargeable soft drinks in respect of which a payment of soft drinks industry levy is due and payable and has not been paid ”.
(9)In paragraph 21—
(a)in sub-paragraph (4), for “paragraph 4” substitute “ paragraph 4(1) ”;
(b)after that sub-paragraph insert—
“(5)In paragraph 4(1A) the reference to P acquiring possession of, or being concerned in dealing with, chargeable soft drinks in respect of which a payment of soft drinks industry levy is payable but has not been paid includes a person who acts on P's behalf in doing so; but P is not liable to a penalty in respect of any action by P's agent where P satisfies HMRC or (on appeal) the First-tier Tribunal that P took reasonable care to avoid it.”
Commencement Information
I1Sch. 11 para. 2 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)