37 Small producer exemption
Finance Act 2017 (2017 c 10) | Legislation

Exemption etc

37  Small producer exemption

(1)     No charge to soft drinks industry levy arises—

(a)     on a chargeable event within section 32 in relation to chargeable soft drinks produced by a person who is, on the relevant day, a qualifying small producer;

(b)     on a chargeable event within section 33 in relation

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