30 Exempt soft drinks
Finance Act 2017 (2017 c 10) | Legislation

30  Exempt soft drinks

(1)     The following are “exempt soft drinks”—

(a)     milk-based drinks,

(b)     milk substitute drinks,

(c)     alcohol substitute drinks, . . .

(d)     soft drinks of a specified description which are for use for medicinal or other specified purposes[, and

(e)     soft drinks within section 26(1)(c) (flavour concentrates) that meet such

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