Schedules

Schedule 12Alcohol duty: duty stamps

I1I25Offences of possession, sale etc of unstamped containers

1

Except in such cases as may be prescribed, it is an offence for a person to—

a

possess, transport or display, or

b

sell, offer for sale or otherwise deal in,

unstamped retail containers containing alcoholic products to which this Schedule applies.

2

It is a defence for a person charged with an offence under this paragraph to prove that the retail containers in question were not required to be stamped.

3

A person who commits an offence under this paragraph is liable—

a

on summary conviction in England and Wales, to a fine not exceeding £20,000;

b

on summary conviction in Scotland or Northern Ireland, to a fine not exceeding level 5 on the standard scale.

4

A retail container in relation to which an offence under this paragraph is committed is liable to forfeiture (together with its contents).