50Qualifying draught products: reduced ratesU.K.
(1)Alcohol duty is charged on qualifying draught products at the reduced rates shown in Schedule 8 (instead of at the rates shown in Schedule 7 (the “full rates”)).
(2)But a person liable to pay alcohol duty on qualifying draught products may, for the purposes of section 52(2), elect for duty to be charged at the full rates.
Commencement Information
I1S. 50 not in force at Royal Assent, see s. 120(2)
I2S. 50 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)