(i)any or all of the other information required to be included in an account; (ii)the information required in relation to corrections required to a previous return; and. (9) Buttermilk is not milk for the purposes of section 29 if calorific mono-saccharides or di-saccharides are added in its production, other than those which were present in the drinking milk, recombined milk, reconstituted milk, cream or fermented milk from which it was produced. (a)any change in the dilution ratio and the timing of that change; (i)a change in the dilution ratio results in a lower levy liability; (ii)the soft drink has been reformulated to replace added sugar ingredients with sweeteners and to what extent; and. OJ No L 347, 20.12.2013, p 671, last amended by Commission Delegated Regulation (EU) 2016/1226 (OJ L No 202, 28.7.2016, p 5). 2007/3521 in respect of the definition of “Directive” in regulation 2. under 1.2% ABV) with added sugar (a drink is considered to contain ‘added sugar’ if sugar has been added at any stage during production: this includes pure cane sugars such as sucrose and glucose as well as substances that contain sugar such as honey). Regulation 22 provides for the contents of returns. (2) The liable person must preserve the records for the period of 6 years beginning with the last day of the accounting period to which the records relate. (2) In these Regulations, a reference to a “section”, “Part” or “Schedule” without more is a reference to a section or Part of, or Schedule to, the Finance Act 2017. Regulation 19 provides that persons liable to pay the levy must do so in respect of the three-monthly accounting periods set out. (b)the date from which the dilution ratio has effect; (c)how the dilution ratio was determined; (d)whether subsection (3) or (4) of section 27 applies to the determination; and. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. (ii)by inoculation of heated drinking milk, recombined milk or reconstituted milk with pure bacterial cultures. /MediaBox [0 0 595 842] Section 30 of the Act defines those drinks which are exempt soft drinks and regulation 8 states the specified quantity of calcium of an exempt soft drink which is a milk substitute drink and sets out the conditions which must be met for a drink to be a milk substitute drink. 25. the total amount of the tax credit claimed; and. These Regulations may be cited as the Soft Drinks Industry Levy Regulations 2017 and come into force on [6th April 2018]. which is produced from one or more kinds of vegetables mixed together; which contains restored flavour, pulp and cells, extracts or edible oils (or any one or more of them) obtained by a suitable physical means from the same species of vegetable; which contains edible salts, spices, aromatic herbs and vinegar; and. (6) “Fermented milk” means an acidified product which is produced by fermentation of drinking milk, recombined milk or reconstituted milk, or a mixture of them, and in which—, (a)after pasteurisation, lactic acid has been produced by starter cultures of microorganisms; and. It is a pleasure to serve under your chairmanship, Sir Edward. accounts required to be kept by that person under regulation 23. the quantity (in litres) of drinks lost or destroyed; how much of that quantity met or did not meet the higher sugar threshold; the relevant levy rate for the drinks lost or destroyed; the date the soft drinks became drinks lost or destroyed; and. << (a)show separately the total of the credit amounts for—. (5) Juice from concentrate from vegetables includes products—, (a)in which the concentrated juice from vegetables used in its production is mixed with—, (b)which contain restored flavour, pulp and cells, extracts or edible oils (or any one or more of them) obtained by a suitable physical means from the same species of vegetable; and. (3) Criteria prescribed under paragraph (1)(b) may include having regard to any of the following—. is subject to winding-up, receivership, administration or an equivalent procedure. OJ No L330, 5.12.1998, p 32, last amended by Commission Directive (EU) 2015/1787 (OJ No L 260, 7.10.2015, p 6). /Resources (4) “Recombined milk” means a product resulting from combining only milk-fat and milk-solids-non-fat in their preserved forms, together with the addition of such amount of water (if any) as may be required to re-establish the ratio which those constituents have in drinking milk. The Soft Drinks Industry Levy Regulations 2018 came into force on Friday 6 April 2018. (2) The accounting periods are the three month periods ending with 31st March, 30th June, 30th September and 31st December. the soft drink is manufactured using a fermentation or distillation process during which—, the alcoholic strength of the product of fermentation or distillation never exceeds 1.2%; and. • This negative impact did not continue post implementation of the SDIL. You can pay by Direct Debit, online or telephone banking or by card. Persons to whom those sections apply must make the notification or application as prescribed. 1. (2) “Drinking milk” means the normal mammary secretion of milking animals obtained from one or more milkings, which has nothing added to it or extracted from it, other than as described in paragraph (3), and is intended for consumption as a liquid or for further processing. 30.—(1) Paragraph (2) applies where a liable person—. 3.—(1) The Commissioners must prescribe the criteria for determining—, (a)a dilution ratio for the purposes of section 27(2)(b); and. Regulation 25 requires persons liable to pay the levy in respect of soft drinks to keep records of the dilution ratios of the drinks. (6) The Commissioners may require a person to give additional information concerning a notification or application to that prescribed. is derived from a plant, including legumes, cereals, nuts or seeds; is capable of being used for all or most of the uses for which drinking milk is used; has a consistency which is the same as or similar to drinking milk; and, is in packaging comparable to, and marketed in a way that is comparable to, the particular kind of alcoholic beverage to which it is similar; and, is not marketed in a way which is directed at, or is likely to appeal particularly to, people under eighteen years of age; and. Interpretation . the date on which the storage at the premises ended; and. in such form and manner as the Commissioners may prescribe, including electronically, subject to such exceptions as they may prescribe. (c)where the liable person falls within section 35(3), the quantity of chargeable soft drinks imported to which a chargeable event in section 33(9) applies. The mandatory nutrition declarations in Articles 9(1) and 30(1)(b) of Regulation (EU) No 1169/2011 of the European Parliament and of the Council on the provision of food information to consumers(14) are designated for the purposes of Part 2 as food labelling obligations(15). (c)to which no calorific mono-saccharides or di-saccharides have been added. (5) Condition 4 is that the soft drink is manufactured by blending an alcoholic beverage of cider, beer, wine or made-wine with fruit juice, with or without the addition of water or other ingredients, to make a soft drink that is similar to the alcoholic beverage used in its production. The implementation of a soft drinks industry levy is expected to add around a quarter of a percentage point to Consumer Price Index growth in 2018 to 2019. S.I. 3 0 obj (d)to which no calorific mono-saccharides or di-saccharides have been added. a liable person to whom regulation 18, 24, 25, 26 or 27 applies; and. (b)when the soft drink is advertised or sold, it is advertised or sold as a direct replacement for the particular kind of alcoholic beverage to which it is similar. 2.1 The legislation sets out the detailed legislative framework for the Soft Drinks Industry Levy (the levy) which commences on 6 April 2018 2.2 In particular, the legislation … 11. where the liable person falls within section 35(3), the quantity of chargeable soft drinks imported to which a chargeable event in section 33(9) applies. (a)“the Fruit Juice Regulations” means the Fruit Juices and Fruit Nectars (England) Regulations 2013(2); and. 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