[F1Penalty for altering duty stampsU.K.
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
8(1)This paragraph applies where a person—U.K.
(a)alters a type A stamp, otherwise than in accordance with regulations under this Schedule, after it has been issued, or
(b)so alters a type B stamp after the label in which it is incorporated has been produced.
(2)His conduct attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).
(3)The stamp, or the label in which it is incorporated, is liable to forfeiture.]