Paragraph 3 Category 1:

(1)

The following provisions apply for the purposes of this category.

(2)

“Soft drink” means—

(a)

a beverage of an alcoholic strength not exceeding 1.2%, or

(b)

a liquid or a powder which, when prepared in a specified manner, constitutes a beverage of an alcoholic strength not exceeding 1.2%.

(3)

A liquid or a powder is prepared in a specified manner if it is—

(a)

diluted,

(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).

(4)

A soft drink is “prepared” if it is—

(a)

a soft drink within sub-paragraph (2)(a), or

(b)

a beverage that would result from preparing a liquid or a powder within sub-paragraph (2)(b)—

(i)

in a specified manner (see sub-paragraph (3)), and

(ii)

in accordance with the relevant dilution ratio.

(5)

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, or

(b)

where no such dilution ratio or information is stated, the dilution ratio of similar drinks on the market.