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Finance Act 2017
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45Voluntary registration: small producersU.K.
(1)The Commissioners must register a person who—
(a)meets the voluntary registration eligibility conditions, and
(b)applies to the Commissioners for registration under this section.
(2)The voluntary registration eligibility conditions are met by a person (P) if—
(a)P produces chargeable soft drinks,
(b)P is not liable to be registered under section 42 (liability to register: producers), and
(c)some or all of the chargeable soft drinks produced by P are packaged on premises in the United Kingdom by a person other than P.
(3)A person who is registered under section 41 or 43 may also be registered under this section.
Commencement Information
I1S. 45 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)
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