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.