Part 2Soft drinks industry levy
Chargeable soft drinks
29Sugar content condition
1
A packaged soft drink meets the sugar content condition if it contains—
a
added sugar ingredients, and
b
at least 5 grams of sugars (whether or not as a result of containing added sugar ingredients) per 100 millilitres of prepared drink.
2
A packaged soft drink contains “added sugar ingredients” if any of the following are combined with other ingredients at any stage in the production of the soft drink—
a
calorific mono-saccharides or di-saccharides;
b
a substance containing calorific mono-saccharides or di-saccharides.
3
But a packaged soft drink does not contain “added sugar ingredients” only by reason of containing fruit juice, vegetable juice or milk (or any combination of them).
4
The Commissioners may by regulations make provision about what is, or is not, to be treated for the purposes of this Part as fruit juice, vegetable juice or milk.
5
Where regulations under subsection (4) contain a reference to an EU instrument or any provision of an EU instrument, the regulations may provide that the reference is to be construed as a reference to that instrument or that provision as amended from time to time.