| Guvnor

Status: In Force
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person12 Manufacturer1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Manufacturer — also bound by 502 other Acts

Pressure Equipment (Safety) Regulations 2016 93 duties

Measuring Instruments Regulations 2016 85 duties

Non-Automatic Weighing Instruments Regulations 2016 78 duties

Commission Delegated Regulation (EU) 2017/654 of 19 December 2016 supplementing Regulation (EU) 2016/1628 of the European Parliament and of the Council with regard to technical and general requirements relating to emission limits and type-approval for internal combustion engines for non-road mobile machinery 76 duties

Human Medicines Regulations 2012 75 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.012 Compliant warehouses Regulated

Notify HMRC of warehouse premises before storing chargeable soft drinksAny Person

s.015 Tax credits Regulated

Claim a tax credit when exported, lost, or destroyed soft drinks have already been chargedAny Person

s.018 Records in relation to tax credits Regulated

Keep records of tax credit claim details for soft drinks levyAny Person

s.019 Accounting periods Regulated

Pay soft drinks industry levy for each accounting periodAny Person

s.020 Payment Regulated

Pay soft drinks industry levy within 30 days of accounting period endAny Person

s.021 Returns Regulated

Submit Soft Drinks Industry Levy returns within 30 days of each accounting periodAny Person

s.023 Requirement to keep accounts Regulated

Keep detailed accounts of soft drinks levy liability for each accounting periodAny Person

s.024 Records supporting returns and accounts Regulated

Keep records supporting Soft Drinks Industry Levy returns and accountsAny Person

s.025 Dilution ratio: records Regulated

Keep records of your soft drink dilution ratiosAny Person

s.026 Drinks lost or destroyed records Regulated

Keep records of lost or destroyed soft drinks for levy purposesAny Person

s.027 Warehousing records Regulated

Keep warehouse records for chargeable soft drinksAny Person

s.028 Preservation of records Regulated

Preserve soft drinks levy records for 6 yearsAny Person

s.029 Small producers and records Regulated

Keep records of chargeable soft drinks for 6 yearsManufacturer

17 other provisions — procedural and definitional

s.001 Citation and commencement

s.002 Interpretation

s.003 Criteria for determining a dilution ratio and an avoidance purpose in stating a dilution ratio

s.004 Dilution ratio: notices of determination

s.005 Sugar content condition: fruit juice

s.006 Sugar content condition: vegetable juice

s.007 Sugar content condition and exempt soft drinks: milk and milk-based drinks

s.008 Exempt soft drinks: milk substitute drinks

s.009 Exempt soft drinks: alcohol substitute drinks

s.010 Exempt soft drinks: for medicinal or other purposes

s.011 Sugar content condition: designated food labelling obligation

s.013 Form, manner and content of notifications and applications

s.014 Correction of the register

s.016 Case 2 – requirements

s.017 Sufficient evidence

s.022 Content of returns

s.030 Death, incapacity or insolvency

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

The Soft Drinks Industry Levy Regulations 2018

Does it bind you?

Other Acts binding the same actors

What it requires