{
  "url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/regulation-5",
  "json_url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/regulation-5.json",
  "legislation": "uksi/2023/806",
  "legislation_title": "The Alcoholic Products (Excise Duty) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Relief from duty for undrinkable sediment",
  "text": "(1) This regulation applies to undrinkable sediment.\n(2) Undrinkable sediment is relieved at the excise duty point from alcohol duty.\n(3) Relief given under this regulation is subject to any conditions specified in a notice published by the Commissioners.\n(4) In this regulation—\n“cask-conditioned alcoholic product” means alcoholic product which undergoes fermentation in the cask from which it is served for consumption;\n“undrinkable sediment” means such part of a cask-conditioned alcoholic product as cannot be consumed.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 in force at 1.8.2023, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/806/regulation/5",
    "retrieved_at": "2026-10-28T21:42:35.446156+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}