SCHEDULES
F2F1SCHEDULE 2ADuty stamps
Annotations:
Amendments (Textual)
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 altering duty stamps
8
1
This paragraph applies where a person—
a
alters a type A stamp, otherwise than in accordance with regulations under this Schedule, after it has been issued, or
b
so alters a type B stamp after the label in which it is incorporated has been produced.
2
His conduct attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).
3
The stamp, or the label in which it is incorporated, is liable to forfeiture.
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