Commentary

V23.118 SDIL and the Isle of Man

Part V23 Soft drinks industry levy

V23.118 SDIL and the Isle of Man

V23.118 SDIL and the Isle of Man

The Isle of Man Treasury confirmed on 20 February 2019 that Manx SDIL would be introduced on 1 April 2019. From the same date, FA 2017, s 58A (inserted by FA 2019, s 68(3)) provides that:

  1.  

    •     imports of chargeable soft drinks from the Isle of Man to the UK do not trigger a chargeable event under FA 2017, s 33 if Manx SDIL of an equal or greater amount to UK SDIL has already been paid in relation to those drinks

  2.  

    •     if, however, the amount of Manx SDIL paid is less

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