Schedules
Schedule 12Alcohol duty: duty stamps
I1I211Forfeiture of forged, altered or stolen duty stamps
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 altered, otherwise than in accordance with regulations under this Schedule, 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.