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Legislation
Finance Act 2017

Crossheading Chargeable soft drinks

  • Section 28 Meaning of “chargeable soft drink”
  • Section 29 Sugar content condition
  • Section 30 Exempt soft drinks
  1. Chargeable soft drinks
  2. Meaning of “chargeable soft drink”

Section 28 | Meaning of “chargeable soft drink”

From legislation.gov.uk

“Chargeable soft drink” means a packaged soft drink that—

(a)meets the sugar content condition (see section 29), and

(b)is not an exempt soft drink (see section 30).

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