The Soft Drinks Industry Levy Regulations 2018

Sugar content condition: fruit juice

5.—(1) The following are to be treated for the purposes of Part 2 as fruit juice—

(a) fruit purée and concentrated fruit purée, as they are defined in regulation 3(1) of the Fruit Juice Regulations; and

(b) a product that complies with the specification in any of the following Schedules to the Fruit Juice Regulations—

(i) Schedule 2 (fruit juice), except that in paragraph 2 of that Schedule, “and without prejudice to entries numbers 4 and 7 of Schedule 11,” is to be treated as omitted;

(ii) Schedule 3 (fruit juice from concentrate);

(iii) Schedule 4 (concentrated fruit juice);

(iv) Schedule 5 (water extracted fruit juice); or

(v) Schedule 6 (dehydrated fruit juice and powdered fruit juice),

and where the specification is made by reference to a listed EU instrument as amended from time to time, that specification also applies for the purposes of this sub-paragraph.

(2) In paragraph (1)—

(a) “the Fruit Juice Regulations” means the Fruit Juices and Fruit Nectars (England) Regulations 2013(1); and

(b) “listed EU instrument” means—

(i) Council Directive 98/83/EC on the quality of water intended for human consumption(2);

(ii) Regulation (EC) No 1935/2004 of the European Parliament and of the Council on materials and articles intended to come into contact with food(3);

(iii) Regulation (EC) No 1925/2006 of the European Parliament and of the Council on the addition of vitamins and minerals and of certain other substances to foods(4);

(iv) Regulation (EC) No 1332/2008 of the European Parliament and of the Council on food enzymes(5); and

(v) Regulation (EC) No 1333/2008 of the European Parliament and of the Council on food additives(6).

(1)

S.I. 2013/2775.

(2)

OJ No L330, 5.12.1998, p 32, last amended by Commission Directive (EU) 2015/1787 (OJ No L 260, 7.10.2015, p 6).

(3)

OJ No L 338, 13.11.2004, p 4, last amended by Regulation (EC) No 596/2009 of the European Parliament and of the Council (OJ No L 188, 18.7.2009, p 14).

(4)

OJ No L 404, 30.12.2006, p 26, last amended by Commission Regulation (EU) 2017/1203 (OJ No L 173, 6.7.2017, p 9).

(5)

OJ No L 354, 31.12.2008, p 7, last amended by Commission Regulation (EU) No 1056/2012 (OJ No L 313, 13.11.2012, p 9).

(6)

OJ No L 354, 31.12.2008, p 16, last amended by Commission Regulation (EU) 2017/1399 (OJ No L 199, 29.7.2017, p 8).