# Finance (No. 2) Act 2023, Section 50: Qualifying draught products: reduced rates

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/50 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.