# The Soft Drinks Industry Levy Regulations 2018, Regulation 10: Exempt soft drinks: for medicinal or other purposes


(1) Paragraph (2) applies to a product for use for—
(a) medicinal purposes which meets the description in paragraph (3)(a);
(b) infants or young children which meets the description in paragraph (3)(b), (c) or (d); or
(c) total diet replacement for weight control which meets the description in paragraph (3)(e).
(2) To the extent that the product is, or is capable of being, a soft drink, it is an exempt soft drink.
(3) The descriptions of products are—
(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;
(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;
(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;
(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;
(e) specially formulated foods intended for use in energy-restricted diets for weight reduction which—
(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
(ii) when used as instructed by the manufacturer, replace the whole of the total daily diet.

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Source: https://www.legislation.gov.uk/uksi/2018/41/regulation/10 (the official version)
Page: https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.