27Meaning of “prepared drink”U.K.
(1)In this Part a reference to “prepared drink” is a reference to—
(a)a soft drink within subsection (1)(a) of section 26;
(b)a beverage that would result from preparing a liquid within subsection (1)(b) of that section—
(i)in a specified manner (see section 26(2)), and
(ii)in accordance with the relevant dilution ratio.
(2)The “relevant dilution ratio” means—
(a)the dilution ratio stated on, or calculated by reference to information stated on, the packaging of the soft drink;
(b)where subsection (3) or (4) applies, the dilution ratio determined by the Commissioners.
(3)This subsection applies where the packaging of the soft drink states neither the dilution ratio nor information by reference to which the dilution ratio can be calculated.
(4)This subsection applies where—
(a)the dilution ratio, or information by reference to which the dilution ratio can be calculated, is stated on the packaging of the soft drink, and
(b)it is reasonable to assume that the main purpose, or one of the main purposes, of stating that particular dilution ratio or information is avoiding or reducing liability for soft drinks industry levy.
(5)The Commissioners may by or under regulations make provision about the criteria for—
(a)determining a dilution ratio for the purposes of subsection (2)(b);
(b)determining whether the main purpose, or one of the main purposes, of stating a particular dilution ratio or information is avoiding or reducing liability for soft drinks industry levy.
Commencement Information
I1S. 27 in force at 13.1.2018 for specified purposes by S.I. 2018/32, reg. 2
I2S. 27 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)