Finance Act 2017 (c. 10)

Part 2 U.K. Soft drinks industry levy

Registration U.K.

45 Voluntary registration: small producers U.K.

(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.

Commencement Information

I1 S. 45 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)