2(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;”.