[F111(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.]
Textual Amendments
F1Sch. 2A inserted (with effect in accordance with s. 4(5) of the amending Act) by Finance Act 2004 (c. 12), Sch. 1