The Soft Drinks Industry Levy (Enforcement) Regulations, SI 2018/264, will enable HMRC 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 soft drinks industry levy, which commences on 6 April 2018.
HMRC consulted between October and December 2017 on a first draft version of the regulations. A final draft was published in January.
The Soft Drinks Industry Levy (Enforcement) Regulations, SI 2018/264, will enable HMRC 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 soft drinks industry levy, which commences on 6 April 2018.
HMRC consulted between October and December 2017 on a first draft version of the regulations. A final draft was published in January.
