{
  "url": "https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018/regulation-10",
  "json_url": "https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018/regulation-10.json",
  "legislation": "uksi/2018/41",
  "legislation_title": "The Soft Drinks Industry Levy Regulations 2018",
  "legislation_url": "https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Exempt soft drinks: for medicinal or other purposes",
  "text": "(1) Paragraph (2) applies to a product for use for—\n(a) medicinal purposes which meets the description in paragraph (3)(a);\n(b) infants or young children which meets the description in paragraph (3)(b), (c) or (d); or\n(c) total diet replacement for weight control which meets the description in paragraph (3)(e).\n(2) To the extent that the product is, or is capable of being, a soft drink, it is an exempt soft drink.\n(3) The descriptions of products are—\n(a) medical foods, as defined in regulation 2 of the Medical Food (England) Regulations 2000, which meet the specification in regulation 3(1)(a) of those Regulations;\n(b) infant formula, as defined in Article 2(c) of Commission Directive 2006/141/EC on infant formulae and follow-on formulae and amending Directive 1999/21/EC, which complies with regulations 5, 6, 8, 10, 11, 12, 14(1), (2) or (3) and 15 of the Infant and Follow-on Formula (England) Regulations 2007;\n(c) follow-on formula, as defined in Article 2(d) of Commission Directive 2006/141/EC on infant formulae and follow-on formulae and amending Directive 1999/21/EC, which complies with regulations 5, 7, 9, 10, 11, 12, 14(1), (2) or (3) and 16 of the Infant and Follow-on Formula (England) Regulations 2007;\n(d) baby foods and processed cereal-based foods, as defined in the Processed Cereal-based Foods and Baby Foods for Infants and Young Children (England) Regulations 2003, which comply with the requirements of regulations 5 to 7 of those Regulations;\n(e) specially formulated foods intended for use in energy-restricted diets for weight reduction which—\n(i) comply with the compositional requirements in Schedule 1 to the Foods Intended for Use in Energy Restricted Diets for Weight Reduction Regulations 1997 as it applies in England; and\n(ii) when used as instructed by the manufacturer, replace the whole of the total daily diet.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2000/845. Relevantly amended by S.I. 2007/3521 in respect of the definition of “Directive” in regulation 2. That definition is used in the definition of “medical food” and in regulation 3(1)(a)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L No 401, 30.12.2006, p 1."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 2007/3521. Relevant amending instruments are S.I. 2011/1043 and 2013/3243."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "S.I. 2003/3207."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "S.I. 1997/2182. Schedule 1 is amended by S.I. 2016/688 (in relation to England)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/41/regulation/10",
    "retrieved_at": "2026-10-28T23:03:31.590456+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."
}