Schedules
Schedule 12Alcohol duty: duty stamps
I18Penalty for altering duty stamps
1
This paragraph applies where a person, otherwise than in accordance with regulations under this Schedule—
a
alters a type A stamp after it has been issued, or
b
alters a type B stamp after the label in which it is incorporated has been produced.
2
The alteration is conduct which attracts a penalty under section 9 of FA 1994 (civil penalties).
3
The stamp, or the label in which it is incorporated, is liable to forfeiture.