The Order appoints 6th April 2018 as the day on which the interest regime set out in sections 101 and 102 (including Schedules 53 and 54) of the Finance Act 2009 and the penalties regimes in Schedule 55 and 56 of that Act come into force in relation to soft drinks industry levy which is charged in accordance with Part 2 of the Finance Act 2017. The interest regime also comes into force on that day in relation to penalties assessed in relation to soft drinks industry levy.
Link: The Finance Act 2009, Sections 101 and 102 and Schedules 55 and 56 (Soft Drinks Industry Levy) (Appointed Day) Order 2018
Source: Legislation .gov.uk
