The Finance Act 2017, Part 2 (Appointed Day) Regulations, SI 2018/32, bring into force from 13 January 2018 the powers for HMRC and HM Treasury to make further regulations setting out detail on specific areas of the soft drinks industry levy. The levy itself will take effect from April 2018.
On 15 January, HMRC published the draft Soft Drinks Industry Levy (Enforcement) Regulations 2018, which will enable it to use a range of enforcement powers available under the Customs and Excise Management Act 1979, including entry, search and seizure, for the purposes of tackling ‘fraud offences’ in relation to the levy.
The Finance Act 2017, Part 2 (Appointed Day) Regulations, SI 2018/32, bring into force from 13 January 2018 the powers for HMRC and HM Treasury to make further regulations setting out detail on specific areas of the soft drinks industry levy. The levy itself will take effect from April 2018.
On 15 January, HMRC published the draft Soft Drinks Industry Levy (Enforcement) Regulations 2018, which will enable it to use a range of enforcement powers available under the Customs and Excise Management Act 1979, including entry, search and seizure, for the purposes of tackling ‘fraud offences’ in relation to the levy.
