Section 45 | Voluntary registration: small producers

(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.