Section 26 “Soft drink” and “package”I1

(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);

(c)

F1a 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).

(2A)

F2A 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.

Annotations

Textual amendments

F1: S. 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
F2: S. 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
F3: Word 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
F4: S. 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

I1: S. 26 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)