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Registration of packagers

A person who packages chargeable soft drinks becomes liable to be registered for SDIL¹:

1. Ìý

   •ÌýÌýÌýÌý at the end of any month, if they have packaged in the UK any chargeable soft drinks giving rise to a chargeable event during that month

2. Ìý

   •ÌýÌýÌýÌý on any day, if there are reasonable grounds for believing that a chargeable event will arise as a result of chargeable soft drinks packaged by them in the UK during the period of 30 days beginning with that day

However, such a person is not liable to be registered under this provision if they are also the producer of the packaged chargeable soft drinks, and are not liable to be registered as a producer².

Registration of producers

A person who produces chargeable soft drinks becomes liable to be registered for SDIL³:

1. Ìý

   •ÌýÌýÌýÌý at the end of any month, if the 'qualifying amount' of