SCHEDULES
F1SCHEDULE 2ADuty stamps
Annotations:
Amendments (Textual)
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.
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