(1)The Commissioners may by regulations make provision for the purposes of soft drinks industry levy in relation to cases where a person carries on a business of—
(a)an individual who has died or become incapacitated;
(b)a person (whether or not an individual) who is subject to an insolvency procedure (as defined in the regulations).
(2)Regulations under this section may include—
(a)provision requiring the person who is carrying on the business (P) to notify the Commissioners that P is carrying on the business and of the event that led to P carrying it on;
(b)provision allowing P to be treated for a limited time as if P and the person who has died, become incapacitated or is subject to an insolvency procedure were the same person;
(c)such other provision as the Commissioners think fit for securing continuity in the application of this Part in cases to which the regulations apply.
Commencement Information
I1S. 57 in force at 13.1.2018 for specified purposes by S.I. 2018/32, reg. 2
I2S. 57 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)