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;