38 Meaning of “small producer”
Finance Act 2017 (2017 c 10) | Legislation

38  Meaning of “small producer”

(1)     A person (“the producer”) who produces chargeable soft drinks is a “small producer” on the relevant day if Conditions A and B are met.

(2)     Condition A is met if the aggregate of—

(a)     the amount of the producer's chargeable soft drinks within section 26(1)(a) in respect of which a relevant event has occurred during the relevant 12 month period, and

(b)     the amount of prepared drink that would result from the producer's chargeable soft drinks within section 26(1)(b) in respect of which a relevant event has occurred during the relevant 12 month period,

does

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