CH28030 - Data gathering: Schedule 23 Finance Act 2011
The link below takes you to the original legislation for data-gathering powers.
What is 鈥榬elevant data鈥� is contained in The Data-Gathering Powers Regulations 2012. The link below takes you to the original 2012 Regulations.
From 1 April 2015 Schedule 23 is amended to include 鈥榙iverted profits tax鈥�.
From 6 April 2018 Schedule 23 is amended to include 鈥榗hargeable soft drinks鈥�.
A person who is involved (in any capacity) in any of the following activities is a relevant data-holder in respect of the Soft Drinks Industry Levy.
- producing chargeable soft drinks
- packaging chargeable soft drinks
- carrying on a business involving the sale of chargeable soft drinks