Finance (No. 2) Act 2023

Offence of using premises for sale of alcoholic products in or from unstamped containersU.K.

6(1)It is an offence for a manager of premises to cause or permit the premises to be used for the sale of alcoholic products, to which this Schedule applies, in or from an unstamped retail container.

(2)It is a defence for a person charged with an offence under this section to prove that the retail container in question was 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)Where an offence under this paragraph is committed, all unstamped retail containers of alcoholic products on the premises at the time of the offence are liable to forfeiture (together with their contents).

(5)For the purposes of this Schedule, a person is a “manager” of premises if the person—

(a)is entitled to control their use,

(b)is entrusted with their management, or

(c)is in charge of them.

Commencement Information

I1Sch. 12 para. 6 in force at Royal Assent for specified purposes, see s. 120(1)(b)

I2Sch. 12 para. 6 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)