PART 3 U.K.OBTAINING AND RETURNING DUTY STAMPS ETC

Returning type A stamps U.K.

16.—(1) A registered person who—

(a) ceases to be registered, or

(b) for any reason, no longer requires loose type A stamps that he holds,

must, without delay, return the loose type A stamps that he holds to the appointed contractor.

(2) A person who—

(a) obtained type A stamps from a registered person in order to affix them to retail containers of [F1 alcoholic product] on behalf of that person, and

(b) is no longer required to affix them on that person's behalf,

must, without delay, return any loose stamps that he holds to that person (or if that is not possible, send them by secure means or give them to the appointed contractor).

F2 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Words in Regulations substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 10(9) (with Sch. para. 10(10))

F2 Reg. 16(3) omitted (31.12.2020) by virtue of The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/15), regs. 1, 16 (with reg. 23) (as amended by S.I. 2020/1494, regs. 1, 4); S.I. 2020/1640, reg. 2, Sch.

Modifications etc. (not altering text)

C1 Regulations, as they had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 97

C2 Reg. 16 modified (N.I.) by S.I. 2020/1559, reg. 97(2)(bb) (as substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 40(c))