Sufficient evidence
This section has no associated Explanatory Memorandum
17.—(1) In regulations 15 and 16, “sufficient evidence” means the prescribed evidence showing that the case applicable to the chargeable soft drinks has been met.
(2) The Commissioners must prescribe what amounts to sufficient evidence in each case.
(3) The matters which may be prescribed include—
(a)in respect of cases 1 and 2, evidence of export which applies for the purposes of excise, a duty or value added tax or which would apply were the chargeable soft drinks subject to those matters; and
(b)in respect of case 3, any of the matters in respect of which records are required to be kept under regulation 26.