Schedules

Schedule 12Alcohol duty: duty stamps

I1I211Forfeiture of forged, altered or stolen duty stamps

1

The following items are liable to forfeiture.

2

The first is an item that purports to be (but is not)—

a

a type A stamp, or

b

a label incorporating a type B stamp.

3

The second is—

a

a type A stamp that has been altered, otherwise than in accordance with regulations under this Schedule, after it has been issued, or

b

a label incorporating a type B stamp if the stamp has been altered, otherwise than in accordance with regulations under this Schedule, after the label has been produced.

4

The third is—

a

a type A stamp, or

b

a label incorporating a type B stamp,

that is in a person’s possession unlawfully.