{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-21/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-21/paragraph-2.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/21/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Meaning of “soft drink” and “package”",
  "text": "(1) Section 26 (“soft drink” and “package”) is amended as follows.\n(2) At the end of subsection (1) insert “;\n“(c) a liquid flavouring (a “flavour concentrate”) which, when processed in a specified manner in a dispensing machine, constitutes a beverage within that paragraph.”\n(3) After subsection (2) insert—\n“(2A) A flavour concentrate is processed in a specified manner if—\n(a) it is combined with added sugar ingredients, with or without—\n(i) artificial sweeteners, or\n(ii) one or more other flavour concentrates; and\n(b) the flavour concentrate (or combination) is prepared in a specified manner.\n(2B) A “dispensing machine” is a machine designed to—\n(a) combine, process or prepare ingredients so as to produce a beverage, and\n(b) supply the beverage directly to a consumer.\n(2C) In subsection (2A)(a), “added sugar ingredients” means anything within paragraph (a) or (b) of section 29(2).”\n(4) In subsection (3)—\n(a) omit the “and” at the end of paragraph (a);\n(b) after paragraph (b) insert\n“and\n(c) in the case of a soft drink within subsection (1)(c)—\n(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\n(ii) it is ready for use in a dispensing machine;”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/21/paragraph/2",
    "retrieved_at": "2026-10-29T08:52:11.242356+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."
}