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SCHEDULES

F1[F2SCHEDULE 2AU.K.Duty stamps

Textual Amendments

F1Sch. 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

F2Sch. 2A inserted (with effect in accordance with s. 4(5) of the amending Act) by Finance Act 2004 (c. 12), Sch. 1

Offence of using premises for sale of liquor in or from unstamped containersU.K.

6(1)A manager of premises commits an offence if—U.K.

(a)he suffers the premises to be used for the sale of liquor in an unstamped retail container, or for the sale of liquor that is from an unstamped retail container; and

(b)the liquor is alcoholic liquor to which this Schedule applies.

(2)It is a defence for a person charged with an offence under this paragraph to prove that the retail container in question was not required to be stamped.

(3)A person who commits an offence under this paragraph is liable on summary conviction to a fine not exceeding [F3£20,000].

(4)Where an offence is committed under this paragraph, all unstamped retail containers of alcoholic liquor to which this Schedule applies that are on the premises at the time of the offence are liable to forfeiture (together with their contents).

(5)For the purposes of this Schedule a person is a “manager” of premises if he—

(a)is entitled to control their use,

(b)is entrusted with their management, or

(c)is in charge of them.]