Schedules
Schedule 12Alcohol duty: duty stamps
I1I29Penalty for affixing wrong, altered or forged stamps, or over-labelling
1
This paragraph applies where a person affixes to a retail container that is required to be stamped any of the items mentioned in sub-paragraphs (2) to (5).
2
The first is—
a
a type A stamp, or
b
a label incorporating a type B stamp,
if the stamp is not a correct stamp for that container in accordance with regulations under this Schedule.
3
The second is—
a
a type A stamp that has been altered, otherwise than in accordance with regulations under this Schedule, after it has been issued, or
b
a label incorporating a type B stamp if the stamp has been altered, otherwise than in accordance with regulations under this Schedule, after the label has been produced.
4
The third is an item that purports to be (but is not)—
a
a type A stamp, or
b
a label incorporating a type B stamp.
5
The fourth is any label or other item affixed in such a way as to cover up all or part of—
a
a type A stamp affixed to the container, or
b
a type B stamp incorporated in a label affixed to the container,
except where the label or other item is so affixed in accordance with regulations under this Schedule.
6
The person’s conduct attracts a penalty under section 9 of FA 1994 (civil penalties).
7
The retail container is liable to forfeiture (together with its contents).