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Paragraph 5 Category 1:

Original text. Later amendments are not shown.

(1)

An item is an “exempt soft drink” if it is an alcohol substitute drink which meets the specified conditions.

(2)

For the purposes of sub-paragraph (1), the specified conditions are—

(a)

condition 1 provided for by paragraph (2) of regulation 9 (exempt soft drinks: alcohol substitute drinks) of the SDIL Regulations, and

(b)

one or more of conditions 2, 3 and 4 provided for by paragraphs (3) to (5) of regulation 9 of the SDIL Regulations.