Schedules

Schedule 21Soft drinks industry levy: flavour concentrates

4Sugar content condition

In section 29 (sugar content condition), in subsection (1)—

a

in the words before paragraph (a), omit “it contains”;

b

for paragraph (a) (but not the “and” at the end) substitute—

a

either—

i

it is a soft drink within section 26(1)(c), or

ii

it contains added sugar ingredients;

c

at the beginning of paragraph (b) insert “it contains”.