Finance Act 2017

Administration and enforcement U.K.

52 Payment, collection and recovery U.K.

(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 accounts for the purposes of the levy in the specified form and manner;

(b) require persons who are or are liable to be registered under this Part to make returns for the purposes of the levy;

(c) make provision for determining the periods (“accounting periods”) by reference to which payments of the levy are to be made;

(d) make provision about the times at which payments of the levy are to be made and methods of payment;

(e) require the amounts payable by reference to accounting periods to be calculated by or under the regulations;

(f) make provision for the correction of errors made in accounting for the levy.

(3) Provision may be made by or under regulations under subsection (2)(b) about—

(a) the periods by reference to which returns are to be made,

(b) the information to be included in returns,

(c) timing, and

(d) the form of, and method of, making returns.

(4) Schedule 8 contains provision about recovery and overpayments.

Commencement Information

I1 S. 52 in force at 13.1.2018 for specified purposes by S.I. 2018/32, reg. 2

I2 S. 52 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

53 Records U.K.

(1) The Commissioners may by regulations require persons—

(a) to keep, for purposes connected with soft drinks industry levy, records of specified matters, and

(b) to preserve records for a specified period.

(2) A duty under regulations under this section to preserve records may be discharged—

(a) by preserving them in any form and by any means, or

(b) by preserving the information contained in them in any form and by any means, subject to any specified conditions or exceptions.

(3) The Commissioners may direct a person who is, or is liable to be, registered under this Part—

(a) to keep such records as are specified in the direction;

(b) to preserve those records for a specified period.

(4) The period specified in a direction under subsection (3)(b) may not exceed 6 years.

(5) The Commissioners may not give a direction under subsection (3) unless they have reasonable grounds for believing that the records specified in the direction might assist in identifying chargeable soft drinks in respect of which soft drinks industry levy might not be paid.

(6) A direction under subsection (3)—

(a) must be given in writing,

(b) must specify the consequences under Schedule 9 of failure to comply with a requirement imposed under subsection (3), and

(c) may be revoked or replaced by a further direction.

(7) Schedule 9 makes provision about penalties for failure to comply with requirements imposed by regulations or directions under this section.

Commencement Information

I3 S. 53 in force at 13.1.2018 for specified purposes by S.I. 2018/32, reg. 2

I4 S. 53 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

54 Power to make further provision about enforcement U.K.

(1) The Commissioners may by regulations make further provision about enforcement of soft drinks industry levy, including provision conferring powers of entry, search or seizure.

(2) Regulations under this section may include provision—

(a) conferring powers to enter and inspect premises that are used, or are reasonably believed to be used, in connection with the production, packaging, sale, import or export of chargeable soft drinks;

(b) conferring powers to stop, board and search ships, aircraft and other vehicles entering, leaving or situated on premises referred to in paragraph (a);

(c) conferring powers to inspect and take copies of business documents on premises referred to in paragraph (a);

(d) conferring powers to examine and take samples of soft drinks found on premises referred to in paragraph (a);

(e) for the detention and seizure of chargeable soft drinks in respect of which a specified requirement of this Part has been contravened;

(f) requiring a person to provide such facilities as are reasonably necessary for an officer of Revenue and Customs to carry out an examination or search or exercise other powers conferred by the regulations;

(g) about reviews of, and appeals against, decisions made for the purposes of the regulations.

(3) Regulations under this section may, in particular, make provision by applying any provision of the Customs and Excise Management Act 1979.

Commencement Information

I5 S. 54 in force at 13.1.2018 for specified purposes by S.I. 2018/32, reg. 2

I6 S. 54 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

55 Appeals etc U.K.

Schedule 10 makes provision about appeals and reviews.

Commencement Information

I7 S. 55 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

56 Supplementary amendments U.K.

Schedule 11 contains supplementary amendments relating to administration and enforcement of soft drinks industry levy.

Commencement Information

I8 S. 56 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)