{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/section-51",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/section-51.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "section/51",
  "kind": "section",
  "number": "51",
  "heading": "Alcoholic products qualifying for draught relief",
  "text": "(1) “Qualifying draught products” means alcoholic products that—\n(a) are of an alcoholic strength of less than 8.5%, and\n(b) at the excise duty point are contained in, or are being transported to a place in the United Kingdom for the purpose of being transferred to, a large draught container.\n(2) But alcoholic products that are produced in the United Kingdom by a person otherwise than in accordance with an approval under section 82 are not qualifying draught products.\n(3) A “large draught container” means a container which—\n(a) is of a capacity of at least 20 litres, and\n(b) incorporates, or is designed to connect to, a qualifying system for dispensing individual drinks.\n(4) For the purposes of subsection (3)(b), “qualifying system” means—\n(a) a pressurised gas delivery system, or\n(b) a pump delivery system.\n(5) The Commissioners may by regulations—\n(a) amend subsection (3)(a) so as to specify a different capacity;\n(b) amend subsection (4) so as to add or remove, or to vary the description of, a qualifying system.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "S. 51(2) modified (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), reg. 6"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 51 in force at Royal Assent for specified purposes, see s. 120(1)(b)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 51 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/section/51",
    "retrieved_at": "2026-10-29T08:52:11.242356+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."
}