Section 51 | Alcoholic products qualifying for draught relief

(1)“Qualifying draught products” means alcoholic products that—

(a)are of an alcoholic strength of less than 8.5%, and

(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.

(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.

(3)A “large draught container” means a container which—

(a)is of a capacity of at least 20 litres, and

(b)incorporates, or is designed to connect to, a qualifying system for dispensing individual drinks.

(4)For the purposes of subsection (3)(b), “qualifying system” means—

(a)a pressurised gas delivery system, or

(b)a pump delivery system.

(5)The Commissioners may by regulations—

(a)amend subsection (3)(a) so as to specify a different capacity;

(b)amend subsection (4) so as to add or remove, or to vary the description of, a qualifying system.