27 Meaning of “prepared drink”
Finance Act 2017 (2017 c 10) | Legislation

27  Meaning of “prepared drink”

(1)     In this Part a reference to “prepared drink” is a reference to—

(a)     a soft drink within subsection (1)(a) of section 26;

(b)     a beverage that would result from preparing a liquid within subsection (1)(b) of that section—

(i)     in a specified manner (see section 26(2)), and

(ii)     in accordance with the relevant dilution ratio[;

(c)     a beverage that would result from—

(i)     processing a flavour concentrate within subsection (1)(c) of that section in a specified manner in a dispensing machine, and

(ii)     in accordance with the relevant dispensing instructions].

(2)     The

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