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Finance (No. 2) Act 2023

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Meaning of “soft drink” and “package”U.K.

2(1)Section 26 (“soft drink” and “package”) is amended as follows.

(2)At the end of subsection (1) insert “;

(c)a liquid flavouring (a “flavour concentrate”) which, when processed in a specified manner in a dispensing machine, constitutes a beverage within that paragraph.

(3)After subsection (2) insert—

(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).

(4)In subsection (3)—

(a)omit the “and” at the end of paragraph (a);

(b)after paragraph (b) insert and

(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;.

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