No charge to SDIL arises in respect of a chargeable event (namely the removal of chargeable soft drinks from the premises on which they are packaged) if, at the time the charge would otherwise arise1:
- Ìý
•ÌýÌýÌýÌý where the chargeable event arises from the packaging of chargeable soft drinks in the UK, the person producing the goods is a 'qualifying small
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