{
  "url": "https://openlegislation.uk/finance-act-2017/section-28",
  "json_url": "https://openlegislation.uk/finance-act-2017/section-28.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "section/28",
  "kind": "section",
  "number": "28",
  "heading": "Meaning of “chargeable soft drink”",
  "text": "“Chargeable soft drink” means a packaged soft drink that—\n(a) meets the sugar content condition (see section 29), and\n(b) is not an exempt soft drink (see section 30).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 28 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/10/section/28",
    "retrieved_at": "2026-10-29T09:05:39.776683+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}