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Home / De-Voil /Part V23 Soft drinks industry levy /Division V23.1 Commentary /Soft drinks industry levy / V23.103 The sugar content condition
Commentary

V23.103 The sugar content condition


Part V23 Soft drinks industry levy

A packaged soft drink meets the sugar content condition if:

  1. Ìý

    (a)ÌýÌýÌýÌý Either:

  2. Ìý
    1. Ìý

      •ÌýÌýÌýÌý it is a flavour concentrate which, when processed in a specified manner in a dispensing machine, constitutes a beverage (see V23.102), or

    2. Ìý

      •ÌýÌýÌýÌý it contains

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