SCHEDULE 11 Soft Drinks Industry Levy: Supplementary Amendments
Finance Act 2017 (2017 c 10) | Legislation

SCHEDULE 11 Soft Drinks Industry Levy: Supplementary Amendments

Section 56

HMRC powers to obtain information etc

1

(1)     Schedule 36 to FA 2008 (powers to obtain information etc) is amended as follows.

(2)     In paragraph 10 (power to inspect business premises etc), at the end insert—

“(5)     In sub-paragraph (1), the reference to a person's tax position does not include a reference to a person's position as regards soft drinks industry levy.â€

(3)     In paragraph 63(1) (meaning of “taxâ€), after paragraph (i) insert—

“(ia)     soft drinks industry levy,â€.

Penalties: failure to notify etc

2

(1)     Schedule 41 to FA 2008 (penalties: failure to notify etc) is amended as follows.

(2)     In the Table in paragraph 1, after the entries relating to insurance premium tax, insert—

“Soft drinks industry levyObligation under section 44 of FA 2017 (obligation to give notice of liability to be registered).â€

(3)     In the heading before paragraph 4, at the end insert “etcâ€.

(4)     In paragraph 4, after sub-paragraph (1) insert—

“(1A)     A penalty is payable by a person (P) where—

(a)     after a charge to soft drinks industry levy has arisen in respect of chargeable soft drinks,

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