# Finance Act 2017, Section 28: Meaning of “chargeable soft drink”


“Chargeable soft drink” means a packaged soft drink that—
(a) meets the sugar content condition (see section 29), and
(b) is not an exempt soft drink (see section 30).

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Source: https://www.legislation.gov.uk/ukpga/2017/10/section/28 (the official version)
Page: https://openlegislation.uk/finance-act-2017/section-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.