.9.—(1) The conditions specified for the purposes of section 30(4)(b) are

• (a) condition 1; and
• (b) one or more of conditions 2, 3 and 4.

(2) Condition 1 is that—

(a) the soft drink—

• (i) is in packaging comparable to, and marketed in a way that is comparable to, the particular kind of alcoholic beverage to which it is similar; and
• (ii) is not marketed in a way which is directed at, or is likely to appeal particularly to, people under eighteen years of age; and

(b) when the soft drink is advertised or sold, it is advertised or sold as a direct replacement for the particular kind of alcoholic beverage to which it is similar.

(3) Condition 2 is that the soft drink is made from an alcoholic beverage by a process of de-alcoholisation by which the alcoholic strength of the beverage is reduced to 1.2% or lower.

(4) Condition 3 is that—

(a) the soft drink is manufactured using a fermentation or distillation process during which—

• (i) alcohol is produced; but
• (ii) the alcoholic strength of the product of fermentation or distillation never exceeds 1.2%; and

(b) such product is not diluted or mixed with any other substance, unless, in the case of a product of distillation, that substance has dissolved into the product.

(5) Condition 4 is that the soft drink is manufactured by blending an alcoholic beverage of cider, beer, wine or made-wine with fruit juice, with or without the addition of water or other ingredients, to make a soft drink that is similar to the alcoholic beverage used in its production.

Reglation 9 of the Soft Drinks Industry Levy Regulations 2018