The UK has published the Soft Drinks Industry Levy (Enforcement) Regulations 2018, which were made on 27 February 2018 and come into force on 6 April 2018. The regulations enable HMRC to use a range of enforcement powers set out in the Customs and Excise Management Act 1979 for the purposes of preventing and tackling evasion in relation to the Soft Drinks Industry Levy, which was introduced as part of the Finance Act 2017 and will commence on 6 April 2018 ({News-2018-01-19/A/4-previous coverage}).