8(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.
Commencement Information
I1Sch. 12 para. 8 in force at Royal Assent for specified purposes, see s. 120(1)(b)
I2Sch. 12 para. 8 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(h) (with reg. 10)