Section 26 | “Soft drink” and “package”

(1)“Soft drink” means—

(a)a beverage of an alcoholic strength not exceeding 1.2%;

(b)a liquid which, when prepared in a specified manner, constitutes a beverage within paragraph (a);

(c)a liquid flavouring (a “flavour concentrate”) which, when processed in a specified manner in a dispensing machine, constitutes a beverage within that paragraph.^F1

(2)A liquid is prepared in a specified manner if it is—

(a)diluted with water,

(b)combined with crushed ice, or processed so as to create crushed ice,

(c)combined with carbon dioxide, or

(d)prepared by way of a process that involves any combination of the processes mentioned in paragraphs (a) to (c).

(2A)A flavour concentrate is processed in a specified manner if—^F2

(a)it is combined with added sugar ingredients, with or without—^F2

(i)artificial sweeteners, or^F2

(ii)one or more other flavour concentrates; and^F2

(b)the flavour concentrate (or combination) is prepared in a specified manner.^F2

(2B)A “dispensing machine” is a machine designed to—^F2

(a)combine, process or prepare ingredients so as to produce a beverage, and^F2

(b)supply the beverage directly to a consumer.^F2

(2C)In subsection (2A)(a), “added sugar ingredients” means anything within paragraph (a) or (b) of section 29(2).^F2

(3)A person “packages” a soft drink if the person cans, bottles or otherwise packages the soft drink in a form in which—

(a)in the case of a soft drink within subsection (1)(a), it is suitable to be consumed without further preparation, ...^F3

(b)in the case of a soft drink within subsection (1)(b), it is suitable to be consumed when prepared in a specified manner (and without any other preparation), and^F4

(c)in the case of a soft drink within subsection (1)(c)—^F4

(i)it is suitable to be consumed when processed in a specified manner in a dispensing machine (and without any other processing or preparation), and^F4

(ii)it is ready for use in a dispensing machine;^F4

and “packaged” is to be construed accordingly.