There are currently no known outstanding effects for the Finance (No. 2) Act 2023, Paragraph 5.
5In section 30 (exempt soft drinks), in subsection (1)—
(a)omit the “and” at the end of paragraph (c);
(b)after paragraph (d) insert “, and
“(e)soft drinks within section 26(1)(c) (flavour concentrates) that meet such conditions as may be specified.”
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