Part 2Soft drinks industry levy
Chargeable soft drinks
30Exempt soft drinks
1
The following are “exempt soft drinks”—
a
milk-based drinks,
b
milk substitute drinks,
c
alcohol substitute drinks, and
d
soft drinks of a specified description which are for use for medicinal or other specified purposes.
2
“Milk-based drink” means a soft drink which contains at least 75 millilitres of milk per 100 millilitres of prepared drink.
3
“Milk substitute drink” means a soft drink which—
a
contains at least the specified quantities of calcium, and
b
meets such other conditions as may be specified.
4
“Alcohol substitute drink” means a soft drink which—
a
is similar to a particular kind of alcoholic beverage, and
b
meets such other conditions as may be specified.
5
“Alcoholic beverage” means a beverage which is of an alcoholic strength exceeding 1.2%.
6
The Commissioners may by regulations make further provision about the criteria for determining what is, or is not, to be treated as an exempt soft drink.
7
Where regulations made under, or for the purposes of, this section 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.