- Latest available (Revised)
- Point in Time (22/02/2024)
- Original (As enacted)
Point in time view as at 22/02/2024.
There are currently no known outstanding effects for the Finance Act 2017, Section 26.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(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);
[F1(c)a liquid flavouring (a “flavour concentrate”) which, when processed in a specified manner in a dispensing machine, constitutes a beverage within that paragraph.]
(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).
[F2(2A)A flavour concentrate is processed in a specified manner if—
(a)it is combined with added sugar ingredients, with or without—
(i)artificial sweeteners, or
(ii)one or more other flavour concentrates; and
(b)the flavour concentrate (or combination) is prepared in a specified manner.
(2B)A “dispensing machine” is a machine designed to—
(a)combine, process or prepare ingredients so as to produce a beverage, and
(b)supply the beverage directly to a consumer.
(2C)In subsection (2A)(a), “added sugar ingredients” means anything within paragraph (a) or (b) of section 29(2).]
(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, F3...
(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), [F4and
(c)in the case of a soft drink within subsection (1)(c)—
(i)it is suitable to be consumed when processed in a specified manner in a dispensing machine (and without any other processing or preparation), and
(ii)it is ready for use in a dispensing machine;]
and “packaged” is to be construed accordingly.
Textual Amendments
F1S. 26(1)(c) inserted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 2(2), 8
F2S. 26(2A)-(2C) inserted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 2(3), 8
F3Word in s. 26(3)(a) omitted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023 ) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 2(4)(a), 8
F4S. 26(3)(c) and word inserted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 2(4)(b), 8
Commencement Information
I1S. 26 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: