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The Duty Stamps Regulations 2006

Status:

This is the original version (as it was originally made).

Conditions for obtaining type A stamps

This section has no associated Explanatory Memorandum

5.—(1) A person may not obtain a type A stamp unless he is authorized to do so by this regulation.

(2) A registered person who is not a registered owner is authorized.

(3) A registered person who is a registered owner is authorized if he is also an authorized warehousekeeper (or a person of equivalent status in an external territory), REDS, irregular stamper, compounder, a person who bottles alcoholic liquor in the United Kingdom, the holder of an excise licence under section 54(2) or 55(2) of the Alcoholic Liquor Duties Act 1979, or he does not have a fixed establishment in the Communities or an external territory and he carries on a trade or business that consists of or includes distilling, manufacturing, or bottling, alcoholic liquor.

(4) An occasional importer is authorized to obtain type A stamps from the Commissioners, but is not authorized to obtain them from any other person.

(5) Subject to paragraph (6), a person who intends to affix type A stamps to retail containers on behalf of a person who is authorized to obtain type A stamps from the appointed contractor is authorized to obtain those stamps from that person.

(6) A person is not authorized to obtain type A stamps from another person authorized to obtain those stamps, unless the registered person from whom the stamps will be obtained has given the appointed contractor the information specified in regulation 14(2)(e) and (g) and, if the case so requires, complied with regulation 14(5).

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