Section 27 Meaning of “prepared drink”I1I2

a soft drink within subsection (1)(a) of section 26;

a beverage that would result from preparing a liquid within subsection (1)(b) of that section—

F1a beverage that would result from—

the dilution ratio stated on, or calculated by reference to information stated on, the packaging of the soft drink;

where F2subsection (3)(a) or (4) applies, the dilution ratio determined by the Commissioners.

the instructions for use of the flavour concentrate provided with, or for the purposes of use with, the concentrate or a dispensing machine with which it is designed to be used;

where subsection (3)(b) or (4A) applies, the dispensing instructions determined by the Commissioners.

in a case within subsection (1)(b), the packaging of the soft drink states neither the dilution ratio nor information by reference to which the dilution ratio can be calculated;

in a case within subsection (1)(c), no dispensing instructions are provided with, or for the purposes of use with, the flavour concentrate or with any dispensing machine with which it is designed to be used.

the dilution ratio, or information by reference to which the dilution ratio can be calculated, is stated on the packaging of the soft drink, and

it is reasonable to assume that the main purpose, or one of the main purposes, of stating that particular dilution ratio or information is avoiding or reducing liability for soft drinks industry levy.

dispensing instructions are provided, and

it is reasonable to assume that the main purpose, or one of the main purposes, of providing those particular dispensing instructions is avoiding or reducing liability for soft drinks industry levy.

determining a dilution ratio for the purposes of subsection (2)(b);

F6determining dispensing instructions for the purposes of subsection (2A)(b);

F7determining whether the main purpose, or one of the main purposes, of—

is avoiding or reducing liability for soft drinks industry levy.