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.