Finance Act 2017

26“Soft drink” and “package”U.K.

(1)Soft drink” means—

(a)a beverage of an alcoholic strength not exceeding 1.2%;

(b)a liquid which, when prepared in a specified manner, constitutes a beverage within paragraph (a).

(2)A liquid is prepared in a specified manner if it is—

(a)diluted with water,

(b)combined with crushed ice, or processed so as to create crushed ice,

(c)combined with carbon dioxide, or

(d)prepared by way of a process that involves any combination of the processes mentioned in paragraphs (a) to (c).

(3)A person “packages” a soft drink if the person cans, bottles or otherwise packages the soft drink in a form in which—

(a)in the case of a soft drink within subsection (1)(a), it is suitable to be consumed without further preparation, and

(b)in the case of a soft drink within subsection (1)(b), it is suitable to be consumed when prepared in a specified manner (and without any other preparation),

and “packaged” is to be construed accordingly.

Commencement Information

I1S. 26 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)