26 “Soft drink” and “package”
Finance Act 2017 (2017 c 10) | Legislation

26  “Soft drink” and “package”

(1)     “Soft drink” means—

(a)     a beverage of an alcoholic strength not exceeding 1.2%;

(b)     a liquid which, when prepared in a specified manner, constitutes a beverage within paragraph (a)[;

(c)     a liquid flavouring (a “flavour concentrate”) which, when processed in a specified manner in a dispensing machine, constitutes a beverage within that paragraph].

(2)     A liquid is prepared in a specified manner if it is—

(a)     diluted with water,

(b)

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