SCHEDULES

F1SCHEDULE 2ADuty stamps

Annotations:
Amendments (Textual)
F1

Sch. 2A inserted (with effect in accordance with s. 4(5) of the amending Act) by Finance Act 2004 (c. 12), Sch. 1; S.I. 2006/201, art. 2

Forfeiture of forged, altered or stolen duty stamps

11

1

The following items are liable to forfeiture.

2

The first is an item that purports to be, but is not,—

a

a type A stamp, or

b

a label incorporating a type B stamp.

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 so altered after the label has been produced.

4

The third is—

a

a type A stamp, or

b

a label incorporating a type B stamp,

that is in a person’s possession unlawfully.