52 Payment, collection and recovery
Finance Act 2017 (2017 c 10) | Legislation

Administration and enforcement

52  Payment, collection and recovery

(1)     The Commissioners may by regulations make provision about the payment, collection and recovery of soft drinks industry levy.

(2)     Regulations under subsection (1) may—

(a)     require persons who are or are liable to be registered under this Part to keep

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