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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2023/30/section/321</dc:identifier><dc:title>Finance (No. 2) Act 2023</dc:title><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-08-04</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-07-15</dct:valid>
					
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2023/30/body" IdURI="http://www.legislation.gov.uk/id/ukpga/2023/30/body" NumberOfProvisions="432" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-07-15"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2023/30/part/6" IdURI="http://www.legislation.gov.uk/id/ukpga/2023/30/part/6" NumberOfProvisions="21" id="part-6" RestrictExtent="E+W+S+N.I." RestrictStartDate="2023-07-11"><Number>Part 6</Number><Title>Other taxes</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2023/30/part/6/crossheading/soft-drinks-industry-levy" IdURI="http://www.legislation.gov.uk/id/ukpga/2023/30/part/6/crossheading/soft-drinks-industry-levy" NumberOfProvisions="1" RestrictStartDate="2023-07-11" id="part-6-crossheading-soft-drinks-industry-levy" RestrictExtent="E+W+S+N.I."><Title>Soft drinks industry levy</Title><P1group RestrictStartDate="2023-07-11" RestrictExtent="E+W+S+N.I."><Title>Flavour concentrates</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2023/30/section/321" IdURI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/321" id="section-321">
                     <Pnumber>321</Pnumber>
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                        <Text><InternalLink Ref="schedule-21" IdURI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/21" DocumentURI="http://www.legislation.gov.uk/ukpga/2023/30/schedule/21">Schedule 21</InternalLink> makes amendments of Part 2 of FA 2017 (soft drinks industry levy) in connection with flavour concentrates.</Text>
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