7(1)Section 39 (tax credits) is amended as follows.
(2)In subsection (1), after paragraph (b) insert “;
(c)in the case of soft drinks within section 26(1)(c), the flavour concentrate—
(i)has not been combined with added sugar ingredients (but has been prepared in a specified manner), or
(ii)has been processed in a specified manner so as to result in a beverage that contains less than 5 grams of sugars per 100 millilitres of prepared drink.”
(3)In subsection (2)(a) for “exported or (as the case may be) lost or destroyed” substitute “that fall within subsection (1)(a), (b) or (c) (as the case may be)”.