PART 3Reliefs
Relief from duty for undrinkable sediment5
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.