Part 2Soft drinks industry levy
Introductory
I1I227Meaning of “prepared drink”
1
In this Part a reference to “prepared drink” is a reference to—
a
a soft drink within subsection (1)(a) of section 26;
b
a beverage that would result from preparing a liquid within subsection (1)(b) of that section—
i
in a specified manner (see section 26(2)), and
ii
in accordance with the relevant dilution ratio;
F1c
a beverage that would result from—
i
processing a flavour concentrate within subsection (1)(c) of that section in a specified manner in a dispensing machine, and
ii
in accordance with the relevant dispensing instructions.
2
The “relevant dilution ratio” means—
a
the dilution ratio stated on, or calculated by reference to information stated on, the packaging of the soft drink;
b
where F2subsection (3)(a) or (4) applies, the dilution ratio determined by the Commissioners.
F32A
The “relevant dispensing instructions” means—
a
the instructions for use of the flavour concentrate provided with, or for the purposes of use with, the concentrate or a dispensing machine with which it is designed to be used;
b
where subsection (3)(b) or (4A) applies, the dispensing instructions determined by the Commissioners.
F43
This subsection applies where—
a
in a case within subsection (1)(b), the packaging of the soft drink states neither the dilution ratio nor information by reference to which the dilution ratio can be calculated;
b
in a case within subsection (1)(c), no dispensing instructions are provided with, or for the purposes of use with, the flavour concentrate or with any dispensing machine with which it is designed to be used.
4
This subsection applies where—
a
the dilution ratio, or information by reference to which the dilution ratio can be calculated, is stated on the packaging of the soft drink, and
b
it is reasonable to assume that the main purpose, or one of the main purposes, of stating that particular dilution ratio or information is avoiding or reducing liability for soft drinks industry levy.
F54A
This subsection applies where—
a
dispensing instructions are provided, and
b
it is reasonable to assume that the main purpose, or one of the main purposes, of providing those particular dispensing instructions is avoiding or reducing liability for soft drinks industry levy.
5
The Commissioners may by or under regulations make provision about the criteria for—
a
determining a dilution ratio for the purposes of subsection (2)(b);
F6aa
determining dispensing instructions for the purposes of subsection (2A)(b);
F7b
determining whether the main purpose, or one of the main purposes, of—
i
stating a particular dilution ratio or information, or
ii
providing particular dispensing instructions;
is avoiding or reducing liability for soft drinks industry levy.