# Finance (No. 2) Act 2023, Paragraph 2: Meaning of “soft drink” and “package”

Extent: E+W+S+N.I.

(1) Section 26 (“soft drink” and “package”) is amended as follows.
(2) At the end of subsection (1) insert “;
“(c) a liquid flavouring (a “flavour concentrate”) which, when processed in a specified manner in a dispensing machine, constitutes a beverage within that paragraph.”
(3) After subsection (2) insert—
“(2A) A 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).”
(4) In subsection (3)—
(a) omit the “and” at the end of paragraph (a);
(b) after paragraph (b) insert
“and
(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;”.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/21/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-21/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.