[58A Isle of Man: import and export of chargeable soft drinks]
Finance Act 2017 (2017 c 10) | Legislation

[58A  Isle of Man: import and export of chargeable soft drinks]

[(1)     Subsections (2) and (3) apply if—

(a)     chargeable soft drinks are imported into the United Kingdom from the Isle of Man, and

(b)     a charge to soft drinks industry levy (the “corresponding charge”) arises in relation to the soft drinks under the law of the

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