SCHEDULES

SCHEDULE 11 U.K. Soft drinks industry levy: supplementary amendments

Penalties: failure to comply with requirements relating to returns U.K.

3 U.K. In Schedule 24 to FA 2007 (penalties for errors), in the Table in paragraph 1, after the entry relating to the statement under section 1(1)(a) of the Petroleum Revenue Tax Act 1980, insert—

“Soft drinks industry levy

Return under regulations under section 52 of FA 2017”

Commencement Information

I1 Sch. 11 para. 3 in force at 6.4.2018 by S.I. 2018/467, reg. 2