Finance Act 2017

[^key-5bf4cb6cdc3ab6dd161de8ac319c06a1]: S. 49 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

[^key-800f76396a2a7a9d356af484f9f1e21b]: S. 50 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-f3ce48c9259c986c6080561cb9e76aa4]: S. 51 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-52f2b0aff38f241b637569bde32b8509]: S. 52 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

[^key-cce0dc39574d840ce8c6c2d458aaba7b]: S. 53 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

[^key-787bf1cf3ca4704e08687ca66ab27278]: S. 54 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

[^key-d03db5e3e63b0d0b09b1951ba9a51120]: S. 55 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-b67afbc85ba9f5c5fb7cdbe98d4f8599]: S. 56 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-bcdbab76cfa5157e0bff6a43b50dae81]: S. 57 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

[^key-202a3f8229de8205bbdeafd9a6c77d70]: S. 58 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-2256e79beb62cec6f39c460994f25c64]: S. 59 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

[^key-edfa8f40d66aca501fcd02b782db44e3]: S. 60 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

[^key-025f6a1f17a6222f42adeba422931f85]: S. 61 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

[^key-4fd33aba34ddc6a9539f68f7b89a4721]: Sch. 8 para. 8 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

[^key-dfe3b7c059c98646c7fb5ada45210201]: Sch. 8 para. 11 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

[^key-6e7f8fa5865b22d86355c5f97a23fc91]: Sch. 9 para. 3 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

[^key-4064e7dbb1ae2fc7c5a5958d38b28e71]: Sch. 8 para. 1 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-c5d337227335cd58a313dc0596a22ce4]: Sch. 8 para. 2 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-8e4f80082c0781a1505993c21de879a9]: Sch. 8 para. 3 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-dd423a8b2bf9271ea04fbad38b879e23]: Sch. 8 para. 4 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-22320780cb855b18bd248ba5bcf212ae]: Sch. 8 para. 5 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-458f8931e1cf57d1de01a771c0e29162]: Sch. 8 para. 6 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-de2a77e79fffeebfbb2360b2c5368044]: Sch. 8 para. 7 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-adb918190ec0b29cc1f7fefeae621d13]: Sch. 8 para. 9 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-91f55913fdc977a564b35f531621aa24]: Sch. 8 para. 10 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-735831618bc92043ae64da6344d6f074]: Sch. 8 para. 12 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-0d563e47e3dc122b42036646853fa33c]: Sch. 8 para. 13 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-e26c71365570c1c00007de0bff94f808]: Sch. 8 para. 14 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-4926b9fb46031fcb219b33b467773f28]: Sch. 8 para. 15 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-b82c091c1a844e43fdca8714493621ec]: Sch. 8 para. 16 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-99060d8efd47799a16fd2e6299ce995a]: Sch. 8 para. 17 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-ccf7a5d2fa00253ed507bc8e4c7ebe4f]: Sch. 9 para. 1 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-8ac1c03f80302a7832330785630f0838]: Sch. 9 para. 2 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-92f6e522794816a01a03793adb772d8e]: Sch. 9 para. 4 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-ab2bd07087b7241d91a40bdce338cdb2]: Sch. 9 para. 5 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-3ee5adf5460692e6fe0150560ef4f761]: Sch. 9 para. 6 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-ffb140edf8d2b534113f23170b439be4]: Sch. 9 para. 7 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-cb04c16c8da7c975340f77dcb4d25a37]: Sch. 9 para. 8 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-8e413f0595e7a5021fc7142f14ec7c61]: Sch. 9 para. 9 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-c1554bace62c4e20e4702c53e272b346]: Sch. 9 para. 10 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-b681bc8dcf60dc593c319ce16c12f95b]: Sch. 10 para. 1 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-897f3ce38077a3d65aed7e76e372aaa3]: Sch. 10 para. 2 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-4c9e699e0aaf91affbd2315f48639d56]: Sch. 10 para. 3 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-4dc5a7c85a253b2601f041d6c2d97fb0]: Sch. 10 para. 4 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-663921d41242b1d5733d60fd46c5798c]: Sch. 10 para. 5 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-ff117c407d9b9d8c1b6e66be37582c90]: Sch. 10 para. 6 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-c1a9cf2b11908e2e38eff13be300f44c]: Sch. 10 para. 7 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-6b27b4bcd8e940fa511e3c2a5a4d9b56]: Sch. 10 para. 8 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-ad1a214d87f3446c51c6233725f1000c]: Sch. 10 para. 9 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-9c68c57d80805eea8bf147ac7c5349b2]: Sch. 10 para. 10 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-a105fc338a2ca2bda82833908eb96a2c]: Sch. 10 para. 11 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-9cd739f99f13a5b079fc942923ff173c]: Sch. 10 para. 12 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-050b91574d175d4be107a3e4223bf7f1]: Sch. 10 para. 13 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-b9f36150e5458ba6b531c8870d7c92ac]: Sch. 10 para. 14 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-32f69428e0789ac903b8feb0d119f8f4]: Sch. 10 para. 15 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-b04f54f245beeb8e5a8e7515ffc22a6c]: Sch. 11 para. 1 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-fff4e82e102e339caac23177ac3f4d45]: Sch. 11 para. 2 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-a0dffc1129611c660df4ed8cff8f4de2]: Sch. 11 para. 4 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-f580076bc917942c8bd1128af7f37f80]: Sch. 11 para. 5 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-cf29aea6649f218aad5d72f61292658c]: Sch. 11 para. 7 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

[^key-db4adaa754e49988b6f2b1e3fdc7e82c]: Sch. 11 para. 3 in force at 6.4.2018 by S.I. 2018/467, reg. 2

[^key-ca6a52338f7e40b7af75282860aa4b0c]: S. 58A inserted (1.4.2019) by Finance Act 2019 (c. 1), s. 68(3)(6)

[^key-72bc6c2b10ae077de1ec6278c24af316]: S. 33(10) inserted (1.4.2019) by Finance Act 2019 (c. 1), s. 68(4)(6)

[^key-6378fe77f8ad349720ddb1f7534fedde]: S. 39(5A) inserted (1.4.2019) by Finance Act 2019 (c. 1), s. 68(5)(6)

[^M_F_1fd74e67-e0cc-474e-b23d-4becce109d94]: Words in Sch. 2 para. 62(9) substituted (retrospectively) by Finance Act 2021 (c. 26), s. 27(1)(2)

[^key-b6ffd542b60ce74eeb487219944103e6]: Words in s. 50(6) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1

[^key-dea3dd138710bb768a87e34c06d6656f]: Words in s. 51(7) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1

[^key-f6be2cd979e23dad18d8c883c0183b4f]: Words in s. 50(3)(a)(i) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1

[^key-39f3a65ebf248098ca00d7d5282350d8]: Words in s. 50(6) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1

[^key-b2faaf25f89287ccf5d0913d168f6c21]: Words in s. 51(4)(a)(i) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1

[^key-79304324370d221f267d2f7d1aee9946]: Words in s. 51(7) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1

[^key-5634ff60c1d68d546a97a27cbd203256]: S. 26(1)(c) inserted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 2(2), 8

[^key-f2218c2bb5147ebade090a467012558f]: S. 26(2A)-(2C) inserted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 2(3), 8

[^key-c54824f82357fa3c9e26ad014f3e2c13]: Word in s. 26(3)(a) omitted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023 ) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 2(4)(a), 8

[^key-9e74c0aaab8bc527e8e58d30cabbab9e]: S. 26(3)(c) and word inserted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 2(4)(b), 8

[^key-aae625f61db2d5a80ccd07a1070297d1]: S. 27(1)(c) inserted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 3(2), 8

[^key-59267c46b9df8c4546e85b3f731e2573]: Words in s. 27(2)(b) substituted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 3(3), 8

[^key-864179e7d4a01f911758c7d70ec21b85]: S. 27(2A) inserted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 3(4), 8

[^key-1821f3bd6fcc4ca16774cd0a4129063e]: S. 27(3) substituted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 3(5), 8

[^key-ab2b98c371ab8b0e1cac3be8a08c8286]: S. 27(4A) inserted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 3(6), 8

[^key-22c9606094530be3bbe89e9721f61841]: S. 27(5)(aa) inserted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 3(7)(a), 8

[^key-8df985f3f942ecd94b2a67ebcab90392]: S. 27(5)(b) substituted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 3(7)(b), 8

[^key-a324cccfa3db80204e467aa509b1ae37]: Words in s. 29(1) omitted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023 ) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 4(a), 8

[^key-3f968a9e3d09bb3d912e729c385e09b0]: S. 29(1)(a) substituted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 4(b), 8

[^key-384767e08e3177294b2bbfdb27b80b57]: Words in s. 29(1)(b) inserted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 4(c), 8

[^key-6dfb779d9e8ee1b576c0b4366874c52c]: Word in s. 30(1) omitted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 5(a), 8

[^key-0d127c017921450cbffbd61719001f2c]: S. 30(1)(e) and word inserted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 5(b), 8

[^key-420b12cb42989dcbec38c06c3bf59431]: S. 39(1)(c) inserted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 7(2), 8

[^key-96da9090c8fdac69cf7e848ee189c0af]: Words in s. 39(2)(a) substituted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 7(3), 8

[^key-677fe28ee230b1d7f5d60d352e35859a]: S. 36A inserted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 6, 8

[^key-410f2fb40b24f945e252a3a14614a62f]: Word in s. 50(3)(d)(i) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-fa4464f16d0ac5538828c853bab33b76]: Sch. 4 para. 20 omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 50; S.I. 2024/440, reg. 2

[^key-b46bab8f65add090422f81491bdca33f]: Words in s. 36(1)(a) substituted (with effect in accordance with s. 79(2) of the amending Act) by Finance Act 2025 (c. 8), s. 79(1)(a)

[^key-4122442902ff89a9c33db14c2d826fd0]: Words in s. 36(1)(b) substituted (with effect in accordance with s. 79(2) of the amending Act) by Finance Act 2025 (c. 8), s. 79(1)(b)

58A

• (1) Subsections (2) and (3) apply if—

• (a) chargeable soft drinks are imported into the United Kingdom from the Isle of Man, and

• (b) a charge to soft drinks industry levy (the “corresponding charge”) arises in relation to the soft drinks under the law of the Isle of Man.

• (2) If the corresponding charge arises at a rate equal to, or greater than, the UK rate, the soft drinks are not to be treated as being imported into the United Kingdom for the purposes of section 33 (chargeable events: imported soft drinks).

• (3) If the corresponding charge arises at a rate lower than the UK rate, the amount of soft drinks industry levy charged under this Part in relation to the soft drinks is to be reduced by an amount equal to the corresponding charge.

• (4) In this section “the UK rate”, in relation to chargeable soft drinks, is the rate of soft drinks industry levy that would (apart from this section) be chargeable in relation to the soft drinks under this Part.

• (5) For the purposes of section 39(1)(a) (tax credits: exported soft drinks) or regulations made under that provision, chargeable soft drinks are not to be treated as being exported from the United Kingdom if the soft drinks are exported to the Isle of Man.

36A

• (1) This section applies where—

• (a) two or more flavour concentrates are formulated so as to be combined with one another in a dispensing machine (see section 26(2A)(a)(ii)), and

• (b) each of those flavour concentrates is a chargeable soft drink.

• (2) The references in section 36(1) to a litre of prepared drink are treated, in relation to each of the flavour concentrates, as references to the relevant proportion of a litre of prepared drink.

• (3) Subject to subsection (4), the “relevant proportion” is—

$$1N$where N is the number of flavour concentrates that are designed to be combined.$

• (4) The Commissioners may by regulations make provision for determining the relevant proportion (otherwise than in accordance with subsection (3)) in cases where the flavour concentrates mentioned in subsection (1)(a) are formulated so as to be combined in a dispensing machine—

• (a) in unequal proportions, or

• (b) in different combinations for different beverages.