Part 2Soft drinks industry levy

Registration

I145Voluntary registration: small producers

1

The Commissioners must register a person who—

a

meets the voluntary registration eligibility conditions, and

b

applies to the Commissioners for registration under this section.

2

The voluntary registration eligibility conditions are met by a person (P) if—

a

P produces chargeable soft drinks,

b

P is not liable to be registered under section 42 (liability to register: producers), and

c

some or all of the chargeable soft drinks produced by P are packaged on premises in the United Kingdom by a person other than P.

3

A person who is registered under section 41 or 43 may also be registered under this section.