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Legislation
Finance Act 2017

Crossheading Registration

  • Section 40 The register
  • Section 41 Liability to register: packagers
  • Section 42 Liability to register: producers
  • Section 43 Liability to register: imported chargeable soft drinks
  • Section 44 Notification of liability and registration
  • Section 45 Voluntary registration: small producers
  • Section 46 Cancellation of registration under section 41, 42 or 43
  • Section 47 Cancellation of voluntary registration
  • Section 48 Correction of the register
  • Section 49 Applications, notifications etc
  1. Registration
  2. Notification of liability and registration

Section 44 | Notification of liability and registration

From legislation.gov.uk

(1)A person who becomes liable to be registered under section 41, 42 or 43 must notify the Commissioners of the liability before the end of the notification period.

(2)The “notification period” is the period of 30 days beginning with the day on which the liability arises.

(3)Where the Commissioners are satisfied that a person is liable to be registered (whether or not the person has notified liability under subsection (1)), the Commissioners must register the person with effect from the day on which the liability to register arises.

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