Schedules

Schedule 21Soft drinks industry levy: flavour concentrates

2Meaning of “soft drink” and “package”

1

Section 26 (“soft drink” and “package”) is amended as follows.

2

At the end of subsection (1) insert “;

c

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

3

After subsection (2) insert—

2A

A flavour concentrate is processed in a specified manner if—

a

it is combined with added sugar ingredients, with or without—

i

artificial sweeteners, or

ii

one or more other flavour concentrates; and

b

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

2B

A “dispensing machine” is a machine designed to—

a

combine, process or prepare ingredients so as to produce a beverage, and

b

supply the beverage directly to a consumer.

2C

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

4

In subsection (3)—

a

omit the “and” at the end of paragraph (a);

b

after paragraph (b) insert

and

c

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

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

ii

it is ready for use in a dispensing machine;