31Charge to soft drinks industry levyU.K.
(1)The charge to soft drinks industry levy arises on a chargeable event which occurs on or after 6 April 2018.
(2)Subsection (1) is subject to section 37 (small producer exemption).
Commencement Information
I1S. 31 in force at 6.4.2018 in relation to chargeable events occurring in relation to chargeable soft drinks packaged in, or imported into, the United Kingdom on or after that date by S.I. 2018/464, art. 2(a)