33 Chargeable events: soft drinks imported into the UK
Finance Act 2017 (2017 c 10) | Legislation

33  Chargeable events: soft drinks imported into the UK

(1)     This section applies where chargeable soft drinks are imported into the United Kingdom.

(2)     A chargeable event occurs, in relation to imported chargeable soft drinks, on first receipt of the soft drinks by a relevant person (the “first recipient”).

(3)     But subsection (2) is subject to subsections (7) to (9).

(4)     The “first receipt” of imported chargeable soft drinks is the first occasion on which the soft

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