V23.115 Enforcement

The Soft Drinks Industry Levy (Enforcement) Regulations 2018, SI 2018/264 enable HMRC to use the enforcement powers set out in the Customs and Excise Management Act 1979 (CEMA 1979) to prevent and tackle evasion in relation to the SDIL1.

FA 2017, Part 2 is to be treated as an enactment relating to customs or excise for the purposes of 'the customs and excise Acts' in CEMA 1979, s 12. The soft drinks industry levy is to be treated as a duty of excise on goods for the purposes of 'the revenue trade provisions of the customs and excise

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