Penalty for affixing wrong, altered or forged stamps, or over-labellingU.K.
9(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).
Commencement Information
I1Sch. 12 para. 9 in force at Royal Assent for specified purposes, see s. 120(1)(b)
I2Sch. 12 para. 9 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)