Finance Act 2017

S. 60 in force at 13.1.2018 for specified purposes by S.I. 2018/32, reg. 2

S. 61 in force at 13.1.2018 for specified purposes by S.I. 2018/32, reg. 2

Sch. 8 para. 8 in force at 13.1.2018 for specified purposes by S.I. 2018/32, reg. 2

Sch. 8 para. 11 in force at 13.1.2018 for specified purposes by S.I. 2018/32, reg. 2

Sch. 9 para. 3 in force at 13.1.2018 for specified purposes by S.I. 2018/32, reg. 2

S. 31 in force at 6.4.2018 in relation to chargeable events occurring in relation to chargeable soft drinks packaged in, or imported into, the United Kingdom on or after that date by S.I. 2018/464, art. 2(a)

S. 41(1) in force at 6.4.2018 in relation to a person who packages chargeable soft drinks in the United Kingdom on or after that date by S.I. 2018/464, art. 2(b)

S. 42(1)(2) in force at 6.4.2018 in relation to a person who produces chargeable soft drinks that are packaged in the United Kingdom on or after that date by S.I. 2018/464, art. 2(c)

S. 43(1) in force at 6.4.2018 in relation to a person who is a first recipient or first seller of chargeable soft drinks that are imported into the United Kingdom on or after that date by S.I. 2018/464, art. 2(d)

S. 25 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 26 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 27 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

S. 28 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 29 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

S. 30 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

S. 32 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 33 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 34 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

S. 35 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 36 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 37 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 38 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 39 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

S. 40 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 41(2)-(6) in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 42(3)(4) in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 43(2) in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 44 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 45 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 46 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 47 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 48 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

S. 49 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

S. 50 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 51 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 52 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

S. 53 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

S. 54 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

S. 55 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 56 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 57 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

S. 58 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

S. 59 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

S. 60 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

S. 61 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)

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)

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)

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)

Sch. 8 para. 1 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 8 para. 2 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 8 para. 3 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 8 para. 4 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 8 para. 5 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 8 para. 6 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 8 para. 7 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 8 para. 9 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 8 para. 10 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 8 para. 12 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 8 para. 13 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 8 para. 14 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 8 para. 15 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 8 para. 16 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 8 para. 17 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 9 para. 1 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 9 para. 2 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 9 para. 4 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 9 para. 5 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 9 para. 6 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 9 para. 7 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 9 para. 8 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 9 para. 9 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 9 para. 10 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 10 para. 1 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 10 para. 2 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 10 para. 3 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 10 para. 4 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 10 para. 5 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 10 para. 6 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 10 para. 7 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 10 para. 8 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 10 para. 9 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 10 para. 10 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 10 para. 11 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 10 para. 12 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 10 para. 13 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 10 para. 14 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 10 para. 15 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 11 para. 1 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 11 para. 2 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 11 para. 4 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 11 para. 5 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 11 para. 7 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)

Sch. 11 para. 3 in force at 6.4.2018 by S.I. 2018/467, reg. 2

S. 58A inserted (1.4.2019) by Finance Act 2019 (c. 1), s. 68(3)(6)

S. 33(10) inserted (1.4.2019) by Finance Act 2019 (c. 1), s. 68(4)(6)

S. 39(5A) inserted (1.4.2019) by Finance Act 2019 (c. 1), s. 68(5)(6)

Words in Sch. 2 para. 62(9) substituted (retrospectively) by Finance Act 2021 (c. 26), s. 27(1)(2)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Word in s. 50(3)(d)(i) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

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

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)

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)