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5.—(1) This regulation applies to undrinkable sediment.
(2) Undrinkable sediment is relieved at the excise duty point from alcohol duty.
(3) Relief given under this regulation is subject to any conditions specified in a notice published by the Commissioners.
(4) In this regulation—
“cask-conditioned alcoholic product” means alcoholic product which undergoes fermentation in the cask from which it is served for consumption;
“undrinkable sediment” means such part of a cask-conditioned alcoholic product as cannot be consumed.
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