3U.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
I1Sch. 11 para. 3 in force at 6.4.2018 by S.I. 2018/467, reg. 2