Finance Act 2017 (c. 10)

Part 2 U.K. Soft drinks industry levy

Registration U.K.

49 Applications, notifications etc U.K.

The Commissioners may by or under regulations make provision—

(a) about the form and manner in which a notification under section 44 (notification of liability to register) is to be given;

(b) about the information to be contained in or provided with a notification under that section;

(c) about the form and manner of an application under section 45 (voluntary registration: small producers);

(d) requiring applications, notifications and other communications with the Commissioners in connection with registration to be made electronically.

Commencement Information

I1 S. 49 in force at 13.1.2018 for specified purposes by S.I. 2018/32, reg. 2

I2 S. 49 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)