SCHEDULES

F2F1SCHEDULE 2ADuty stamps

Annotations:
Amendments (Textual)
F2

Sch. 2A inserted (with effect in accordance with s. 4(5) of the amending Act) by Finance Act 2004 (c. 12), Sch. 1; S.I. 2006/201, art. 2

F1

Sch. 2A inserted (with effect in accordance with s. 4(5) of the amending Act) by Finance Act 2004 (c. 12), Sch. 1

Penalty for affixing wrong, altered or forged stamps, or over-labelling

9

1

This paragraph applies where a person affixes to a retail container that is required to be stamped any of the items mentioned in sub-paragraphs (2) to (5) below.

2

The first is—

a

a type A stamp, or

b

a label incorporating a type B stamp,

if the stamp is not a correct stamp for that container in accordance with regulations under this Schedule.

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 so altered after the label has been produced.

4

The third is an item that purports to be, but is not,—

a

a type A stamp, or

b

a label incorporating a type B stamp.

5

The fourth is any label or other item affixed in such a way as to cover up all or part of—

a

a type A stamp affixed to the container, or

b

a type B stamp incorporated in a label affixed to the container,

except where the label or other item is so affixed in accordance with regulations under this Schedule.

6

The person’s conduct attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).

7

The container is liable to forfeiture (together with its contents).