The Soft Drinks Industry Levy Regulations 2018

1Citation and commencement

2Interpretation

3Criteria for determining a dilution ratio and an avoidance purpose in stating a dilution ratio

4Dilution ratio: notices of determination

5Sugar content condition: fruit juice

6Sugar content condition: vegetable juice

7Sugar content condition and exempt soft drinks: milk and milk-based drinks

8Exempt soft drinks: milk substitute drinks

9Exempt soft drinks: alcohol substitute drinks

10Exempt soft drinks: for medicinal or other purposes

11Sugar content condition: designated food labelling obligation

12Compliant warehouses

13Form, manner and content of notifications and applications

14Correction of the register

16Case 2 – requirements

17Sufficient evidence

18Records in relation to tax credits

19Accounting periods

22Content of returns

23Requirement to keep accounts

24Records supporting returns and accounts

25Dilution ratio: records

26Drinks lost or destroyed records

27Warehousing records

28Preservation of records

29Small producers and records

30Death, incapacity or insolvency

2018 No. 41

Soft Drinks Industry Levy

The Soft Drinks Industry Levy Regulations 2018

Made15th January 2018

Laid before the House of Commons17th January 2018

Coming into force6th April 2018

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 27(5), 29(4) and (5), 30(1)(d), (3), (4)(b) and (7), 34, 39, 48, 49, 52(1) to (3), 53(1), 57 and 59(2) and (3)(c) of the Finance Act 20171.