CH28030 - Data gathering: Schedule 23 Finance Act 2011
»Ê¹ÚÌåÓýapp link below takes you to the original legislation for data-gathering powers.
What is ‘relevant dataâ€� is contained in »Ê¹ÚÌåÓýapp Data-Gathering Powers Regulations 2012. »Ê¹ÚÌåÓýapp link below takes you to the original 2012 Regulations.
From 1 April 2015 Schedule 23 is amended to include ‘diverted profits tax�.
From 6 April 2018 Schedule 23 is amended to include ‘chargeable soft drinks�.
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