Finance Act 2017
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Registration of sugar sweetened drinks suppliers and exporters | ||
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38. (1) Before making a supply of a sugar sweetened drink, being the first supply of the sugar sweetened drink by the supplier, a supplier shall (if not already so registered) register with the Commissioners in accordance with such procedures as the Commissioners may prescribe or otherwise require. | ||
(2) An exporter who intends to claim relief under section 40 shall, prior to the first export of sugar sweetened drinks, register with the Commissioners in accordance with such procedures as the Commissioners may prescribe or otherwise require; a reference in this Chapter to a registered exporter is a reference to an exporter who is registered with the Commissioners in accordance with those procedures. |