Finance (No. 2) Act 2023

Sugar content conditionU.K.

4In section 29 (sugar content condition), in subsection (1)—

(a)in the words before paragraph (a), omit “it contains”;

(b)for paragraph (a) (but not the “and” at the end) substitute—

(a)either—

(i)it is a soft drink within section 26(1)(c), or

(ii)it contains added sugar ingredients;;

(c)at the beginning of paragraph (b) insert “it contains”.