SCHEDULES
F2F1SCHEDULE 2ADuty stamps
Sch. 2A inserted (with effect in accordance with s. 4(5) of the amending Act) by Finance Act 2004 (c. 12), Sch. 1
Offences of possession, sale etc of unstamped containers
5
1
Except in such cases as may be prescribed, a person commits an offence if he—
a
is in possession of, transports or displays, or
b
sells, offers for sale or otherwise deals in,
unstamped retail containers containing alcoholic liquor to which this Schedule applies.
2
It is a defence for a person charged with an offence under this paragraph to prove that the retail containers in question were not required to be stamped.
3
A person who commits an offence under this paragraph is liable on summary conviction to a fine not exceeding F3£20,000.
4
A retail container in relation to which an offence under this paragraph is committed is liable to forfeiture (together with its contents).
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