The Regulations provide for 6th April 2018 as the appointed day for the commencement of provisions of Part 2 of the Finance Act 2017 (c. 10) (FA2017), other than paragraphs 3 and 6 of Schedule 11 to that Act. Part 2 of FA2017 creates soft drinks industry levy (SDIL).
Link: The Finance Act 2017, Part 2 (Appointed Day No. 2) Regulations 2018
Source: Legislation .gov.uk
