(This note is not part of the Order)
This Order brings into force the amendments to the Alcoholic Liquor Duties Act 1979 (c. 4) made by section 4 of the Finance Act 2004 (c. 12) in relation to retail containers containing alcoholic liquor if the excise duty point for that alcoholic liquor falls on or after 22 February 2006.
A full regulatory impact assessment for duty stamps was published on 8 April 2004. An update to this document which assesses the effect of the Duty Stamps Regulations 2006 (S.I. 2006/202) on the costs to business was published in January 2006 and is available from:
HM Revenue & Customs
Duty Stamps Team
Excise and Stamp Taxes
3 West, Ralli Quays
3 Stanley Street
Salford
M60 9LA