32 Chargeable events: soft drinks packaged in the UK
Finance Act 2017 (2017 c 10) | Legislation

32  Chargeable events: soft drinks packaged in the UK

(1)     This section applies where chargeable soft drinks are packaged by a person on premises in the United Kingdom (the “packaging premises”).

(2)     A chargeable event occurs on the removal of the chargeable soft drinks from the packaging premises.

(3)     But—

(a)     if, on removal from the packaging premises, the secondary warehousing condition is met in relation to

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