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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

Offences of possession, sale etc of unstamped containersU.K.

5(1)Except in such cases as may be prescribed, a person commits an offence if he—U.K.

(a)is in possession of, transports or displays, or

(b)sells, offers for sale or otherwise deals in,

unstamped retail containers containing 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 containers in question were 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)A retail container in relation to which an offence under this paragraph is committed is liable to forfeiture (together with its contents).]