delete The Finance Act 2017, Part 2 (Appointed Day No. 2) Regulations 2018
These Regulations appoint 6th April 2018 as the day on which various provisions of Part 2 of the Finance Act 2017 come into force, including sections 31, 41, 42, and 43. These provisions establish a levy on chargeable soft drinks (the 'sugar tax'), imposing obligations on those who package, produce, import, sell, or receive sugary drinks in the UK.
This regulation activates the soft drinks levy—a taxes on consumer goods that increases prices, distorts consumer choice, and imposes compliance burdens on businesses. While the regulation itself is merely procedural, it is the mechanism that brings this harmful tax into effect. The sugar tax represents exactly the kind of government intervention in voluntary exchange that Adam Smith warned against, raising costs for consumers and businesses without addressing the underlying dietary choices best left to individual judgement. Its enabling provisions should be deleted alongside this appointed day regulation.