Commentary

V23.111 Records to be maintained

Part V23 Soft drinks industry levy

V23.111 Records to be maintained

V23.111 Records to be maintained

Records must be kept for six years, starting from the last day of the reporting period that the records are for1. For each reporting period, records must be maintained of:

  1.  

    •     the number of litres of chargeable soft drinks in each levy band

  2.  

    •     the amount of the levy that is to be paid

  3.  

    •     the quantity of chargeable soft drinks that must be reported in respect of which a levy credit is being claimed, and the means of calculation of the credit

  4.  

    •     any adjustments or corrections made for previous returns, detailing which

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