39 Tax credits
Finance Act 2017 (2017 c 10) | Legislation

39  Tax credits

(1)     The Commissioners may by regulations make provision in relation to cases where, after a charge to soft drinks industry levy has arisen in relation to chargeable soft drinks—

(a)     the soft drinks are exported from the United Kingdom;

(b)     the soft drinks are lost or destroyed[;

(c)     in the case of soft drinks within section 26(1)(c), the flavour concentrate—

(i)     has not been combined with added sugar ingredients (but has been prepared in a specified manner), or

(ii)     has been processed in a specified manner so as to result in a beverage that contains less than 5 grams of sugars per 100 millilitres of prepared drink].

(2)     The provision that may be made is provision—

(a)     for the liable person to be entitled

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