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Legislation
Finance Act 2017

Crossheading Charging of the soft drinks industry levy

  • Section 31 Charge to soft drinks industry levy
  • Section 32 Chargeable events: soft drinks packaged in the UK
  • Section 33 Chargeable events: soft drinks imported into the UK
  • Section 34 Secondary warehousing regulations
  • Section 35 Liability to pay the levy
  • Section 36 Levy rates
  • Section 36A Determining levy rate for flavour concentrates
  1. Charging of the soft drinks industry levy
  2. Secondary warehousing regulations

Section 34 | Secondary warehousing regulations

From legislation.gov.uk

The Commissioners may by regulations make provision, for the purposes of sections 32 and 33—

(a)specifying conditions and requirements in respect of premises on which chargeable soft drinks may be stored before the occurrence of a chargeable event (see section 32(5)(b));

(b)specifying other conditions and requirements as to the storage of chargeable soft drinks for the purposes of the secondary warehousing condition (see section 32(4));

(c)specifying conditions and requirements as to the transportation of chargeable soft drinks for the purposes of the secondary warehousing condition;

(d)imposing obligations on specified persons to provide information in connection with the storage or transportation of chargeable soft drinks.

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