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
9(1)This paragraph applies where a person affixes to a retail container that is required to be stamped any of the items mentioned in sub-paragraphs (2) to (5) below.U.K.
(2)The first is—
(a)a type A stamp, or
(b)a label incorporating a type B stamp,
if the stamp is not a correct stamp for that container in accordance with regulations under this Schedule.
(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 an item that purports to be, but is not,—
(a)a type A stamp, or
(b)a label incorporating a type B stamp.
(5)The fourth is any label or other item affixed in such a way as to cover up all or part of—
(a)a type A stamp affixed to the container, or
(b)a type B stamp incorporated in a label affixed to the container,
except where the label or other item is so affixed in accordance with regulations under this Schedule.
(6)The person’s conduct attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).
(7)The container is liable to forfeiture (together with its contents).]