Forfeiture of forged, altered or stolen duty stampsU.K.
11(1)The following items are liable to forfeiture.
(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 altered, otherwise than in accordance with regulations under this Schedule, 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.
Commencement Information
I1Sch. 12 para. 11 in force at Royal Assent for specified purposes, see s. 120(1)(b)
I2Sch. 12 para. 11 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(h) (with reg. 10)