Section 50 Qualifying draught products: reduced ratesI1I2
United Kingdom
(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.
Annotations
Commencement
- I1
S. 50 not in force at Royal Assent, see s. 120(2)
- I2
S. 50 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)