Finance Act 2017

Penalties: failure to notify etc. U.K.

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

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

“Soft drinks industry levy

Obligation under section 44 of FA 2017 (obligation to give notice of liability to be registered).”

(3) In the heading before paragraph 4, at the end insert “ etc ”.

(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, P acquires possession of them or is concerned with carrying, removing, depositing, keeping or otherwise dealing with them, and

(b) at the time when P acquires possession of the chargeable soft drinks or is so concerned, a payment of soft drinks industry levy in respect of the chargeable soft drinks is due or payable and has not been paid.”

(5) In that paragraph, in sub-paragraph (2)—

(a) for “sub-paragraph (1)” substitute “ this paragraph ”;

(b) at the end insert—

“chargeable soft drinks” has the same meaning as in Part 2 of FA 2017.

(6) In paragraph 5(4), after “deferred” insert “ or (as the case may be) chargeable soft drinks in respect of which a payment of soft drinks industry levy is due and payable and has not been paid ”.

(7) In paragraph 10, after “deferred” insert “ or (as the case may be) chargeable soft drinks in respect of which a payment of soft drinks industry levy is due and payable and has not been paid ”.

(8) In paragraph 11(2)(d), after “deferred” insert “ or (as the case may be) chargeable soft drinks in respect of which a payment of soft drinks industry levy is due and payable and has not been paid ”.

(9) In paragraph 21—

(a) in sub-paragraph (4), for “paragraph 4” substitute “ paragraph 4(1) ”;

(b) after that sub-paragraph insert—

“(5) In paragraph 4(1A) the reference to P acquiring possession of, or being concerned in dealing with, chargeable soft drinks in respect of which a payment of soft drinks industry levy is payable but has not been paid includes a person who acts on P's behalf in doing so; but P is not liable to a penalty in respect of any action by P's agent where P satisfies HMRC or (on appeal) the First-tier Tribunal that P took reasonable care to avoid it.”

Commencement Information

I1 Sch. 11 para. 2 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)