Schedules

Schedule 12Alcohol duty: duty stamps

I1I28Penalty for altering duty stamps

1

This paragraph applies where a person, otherwise than in accordance with regulations under this Schedule—

a

alters a type A stamp after it has been issued, or

b

alters a type B stamp after the label in which it is incorporated has been produced.

2

The alteration is conduct which attracts a penalty under section 9 of FA 1994 (civil penalties).

3

The stamp, or the label in which it is incorporated, is liable to forfeiture.