Finance Act 2017
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Change 1
34 Secondary warehousing regulations
The Commissioners may by regulations make provision, for the purposes of sections 32 and 33— (a) specifying conditions and requirements in respect of premises on which chargeable soft drinks may be stored before the occurrence of a chargeable event (see section 32(5)(b)); (b) specifying other conditions and requirements as to the storage of chargeable soft drinks for the purposes of the secondary warehousing condition (see section 32(4)); (c) specifying conditions and requirements as to the transportation of chargeable soft drinks for the purposes of the secondary warehousing condition; (d) imposing obligations on specified persons to provide information in connection with the storage or transportation of chargeable soft drinks.
34 Secondary warehousing regulations
The Commissioners may by regulations make provision, for the purposes of sections 32 and 33— (a) specifying conditions and requirements in respect of premises on which chargeable soft drinks may be stored before the occurrence of a chargeable event (see section 32(5)(b)); (b) specifying other conditions and requirements as to the storage of chargeable soft drinks for the purposes of the secondary warehousing condition (see section 32(4)); (c) specifying conditions and requirements as to the transportation of chargeable soft drinks for the purposes of the secondary warehousing condition; (d) imposing obligations on specified persons to provide information in connection with the storage or transportation of chargeable soft drinks.
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