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 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.