SCHEDULE 21 Soft Drinks Industry Levy: Flavour Concentrates
Finance (No 2) Act 2023 (2023 c 30) | Legislation

SCHEDULE 21 Soft Drinks Industry Levy: Flavour Concentrates

Section 321

Introduction

1

Part 2 of FA 2017 (soft drinks industry levy) is amended as follows.

Meaning of “soft drink†and “packageâ€

2

(1)     Section 26 (“soft drink†and “packageâ€) is amended as follows.

(2)     At the end of subsection (1) insert “;

“(c)     a liquid flavouring (a “flavour concentrateâ€) which, when processed in a specified manner in a dispensing machine, constitutes a beverage within that paragraph.â€

(3)     After subsection (2) insert—

“(2A)     A flavour concentrate is processed in a specified manner if—

(a)     it is combined with added sugar ingredients, with or without—

(i)     artificial sweeteners, or

(ii)     one or more other flavour concentrates; and

(b)     the flavour concentrate (or combination) is prepared in a specified manner.

(2B)     A “dispensing machine†is a machine designed to—

(a)     combine, process or prepare ingredients so as to produce a beverage, and

(b)     supply the beverage directly to a consumer.

(2C)     In subsection (2A)(a), “added sugar ingredients†means anything within paragraph (a) or (b) of section 29(2).â€

(4)     In subsection (3)—

(a)     omit the “and†at the end of paragraph (a);

(b)     after paragraph (b) insert “and

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Introduction to passing off

Unlike many other countries, the UK has no unfair competition law. Brand owners seeking to prevent competitors from marketing ‘copycat’ products or using misleading advertising have to rely on a combination of different intellectual property rights. These rights include the common law right to

LEXISNEXIS

False imprisonment

False imprisonmentLiabilityFalse imprisonment consists of the complete deprivation of liberty without a lawful basis. Claims will in practice be made against a public body that exercises detention powers, usually a local police force, the Secretary of State for the Home Department or the Secretary

LEXISNEXIS

Grounds of appeal—introducing new evidence

Grounds of appeal—introducing new evidenceCoronavirus (COVID-19): The guidance detailing normal practice set out in this Practice Note may be affected by measures concerning process and procedure in the civil courts that have been introduced as a result of the coronavirus (COVID-19) pandemic. The

LEXISNEXIS

Debt for equity swaps

Debt for equity swapsA popular restructuring method is a debt for equity swap; financial creditors receive equity in the restructured vehicle in return for reducing or cancelling their debt claims against the company (and the rest of the group).Many highly levered deals have thin equity cushions and