# Finance (No. 2) Act 2023, Paragraph 5: Exempt soft drinks

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

In section 30 (exempt soft drinks), in subsection (1)—
(a) omit the “and” at the end of paragraph (c);
(b) after paragraph (d) insert “, and
“(e) soft drinks within section 26(1)(c) (flavour concentrates) that meet such conditions as may be specified.”

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/21/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-21/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.