Member

I query the phrase “the same particular drink”. Hypothetically, if I go back into business with bottles and make 5,000 cans of “Blencathra’s Irn Bru”, sweeten it with sucralose and then make another 5,000 cans sweetened with aspartame and another 5,000 sweetened with saccharin, do I get the exemption for each because I have made a tiny tweak to the recipe? How do the Government define “same” in that sense and how will they manage to police the potential for cheating?