Chapter 1 of Part 2 of the Finance Act 2017 is amended with effect from 1 January 2019 -
(a) in section 35 -
(i) by inserting the following after the definition of "added sugar":
"'calcium content' means the number of milligrams of calcium per 100 millilitres of sugar sweetened drink in ready to consume form;",
and
(ii) by substituting the following for the definition of "sugar sweetened drink":
"'sugar sweetened drink' means -
(a) a prepacked, ready to consume beverage, containing added sugar and which falls within CN Code heading 2009 or 2202 other than -
(i) beverages falling within CN Code subheading 2202 91 00,
(ii) alcohol free wines falling within CN Code subheading 2202 99 19,
(iii) beverages falling within CN Code subheading 2202 99 11, 2202 99 15, 2202 99 91, 2202 99 95 or 2202 99 99 where the food information set out on the label or packaging of, or the accompanying documentation for, the beverage concerned indicates a calcium content of 119 milligrams or more per 100 mi
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