This regulation applies to undrinkable sediment.

Undrinkable sediment is relieved at the excise duty point from alcohol duty.

Relief given under this regulation is subject to any conditions specified in a notice published by the Commissioners.

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.