Division V23.1 Commentary

Part V23     Soft drinks industry levy

V23.1     Commentary

V23.2     HMRC Guidance

V23.3     Cases and tribunal decisions

Division V23.1     Commentary

By Kevin Barke

Soft drinks industry levy

Introduction to the soft drinks industry levy V23.100

Drinks that are liable for SDIL V23.102

The Sugar Content Condition V23.103

Exempt soft drinks V23.104

SDIL Rates V23.105

Chargeable event (tax point) and person liable to pay SDIL V23.106

Registration for SDIL V23.107

Small Producer Exemption V23.108

Who pays SDIL – arrangements with commercial partners V23.109

Submission of returns V23.110

Records to be maintained V23.111

Tax Credits V23.113

Payment and

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