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3(1)The Commissioners may by regulations make provision as to the terms and conditions on which a person may obtain—
(a)a type A stamp,
(b)authority to incorporate in a label a type B stamp,
(c)authority to obtain a label incorporating a type B stamp (a “type B label”),
(d)authority to affix a type B label to a retail container of an alcoholic product.
(2)Regulations under sub-paragraph (1) may in particular make provision for or in connection with—
(a)requiring a person in prescribed cases or circumstances to pay, or agree to pay, the prescribed amount to the Commissioners or to a person authorised by the Commissioners for this purpose;
(b)requiring a person in prescribed cases or circumstances to provide to the Commissioners such security as they may require in respect of payment of the appropriate duty.
(3)An amount prescribed for the purposes of sub-paragraph (2)(a) must not exceed the aggregate of—
(a)an amount representing the appropriate duty, and
(b)in the case of a type A stamp, the cost of issuing the stamp.
(4)Regulations under sub-paragraph (1) may also in particular make provision for or in connection with requiring or enabling the Commissioners to bear, in prescribed circumstances, in the case of a type B stamp, all or part of so much of the cost of producing the label as is attributable to the incorporation in it of the stamp.
(5)The whole of an amount payable for a duty stamp shall be treated for the purposes of the customs and excise Acts as an amount due by way of excise duty.
(6)In this paragraph “the appropriate duty” means the duty chargeable on the quantity and description of alcoholic product contained, or to be contained, in the retail container to which the stamp, or the label incorporating the stamp, is to be affixed.
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