Paragraph 4 Category 1:

(1)

A soft drink contains “added sugar ingredients” if any of the following are combined with other ingredients at any stage in the production of the soft drink—

(a)

calorific mono-saccharides or di-saccharides;

(b)

a substance containing calorific mono-saccharides or di-saccharides.

(2)

But a soft drink does not contain “added sugar ingredients” only by reason of containing fruit juice, vegetable juice or milk (or any combination of them).

(3)

For the purposes of sub-paragraph (2)—

(a)

“fruit juice” is to be construed in accordance with regulation 5 (sugar content condition: fruit juice) of the SDIL Regulations;

(b)

“vegetable juice” is to be construed in accordance with regulation 6 (sugar content condition: vegetable juice) of the SDIL Regulations;

(c)

“milk” is to be construed in accordance with regulation 7 (sugar content condition and exempt soft drinks: milk and milk-based drinks) of the SDIL Regulations.