The Duty Stamps Regulations 2006

Records relating to type B stamps

26.—(1) Without prejudice to regulation 22(3), every person who obliterates type B stamps or labels incorporating type B stamps, or removes those stamps or labels from retail containers, must ensure that his ordinary business records contain the following information for each day upon which he undertakes any of those activities—

(a) the number of stamped containers,

(b) the brand or brands displayed on the labels incorporating the stamps, and

(c) whether there has been an excise duty point for the alcoholic liquor in those containers.

(2) If labels incorporating type B stamps are, or are discovered to have been, lost or stolen—

(a) the number of labels,

(b) the brand or brands displayed on those labels, and

(c) the circumstances and details of the occurrence,

must be recorded in the ordinary business records of the person who had custody of those labels.

(3) If the medium containing the design specification for type B stamps is, or is discovered to have been, lost or stolen, the circumstances and details of the occurrence must be recorded in the ordinary business records of the person who had custody of it.