Commentary

V23.107 Registration for SDIL

Part V23 Soft drinks industry levy

V23.107 Registration for SDIL

V23.107 Registration for SDIL

Registration of packagers

A person who packages chargeable soft drinks becomes liable to be registered for SDIL1:

  1.  

    •     at the end of any month, if he has packaged in the UK any chargeable soft drinks giving rise to a chargeable event during that month

  2.  

    •     on any day, if there are reasonable grounds for believing that a chargeable event will arise as a result of chargeable soft drinks packaged by him in the UK during the period of 30 days beginning with that day

However, such a person is not liable to be registered under this provision if he is also the producer of the packaged chargeable soft drinks, but is not liable to be registered as a

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