Finance (No. 2) Act 2023

Offences of possession, sale etc of unstamped containersU.K.

5(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).

Commencement Information

I1Sch. 12 para. 5 in force at Royal Assent for specified purposes, see s. 120(1)(b)

I2Sch. 12 para. 5 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)