SCHEDULES

[F1 SCHEDULE 2A U.K.Duty stamps

Textual Amendments

F1 Sch. 2A inserted (with effect in accordance with s. 4(5) of the amending Act) by Finance Act 2004 (c. 12), Sch. 1

Forfeiture of forged, altered or stolen duty stamps U.K.

11 (1) The following items are liable to forfeiture. U.K.

(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 so altered 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.]