SCHEDULES
F1SCHEDULE 2ADuty stamps
Regulations
4
1
The Commissioners may by regulations make provision as to such matters relating to duty stamps as appear to them to be necessary or expedient.
2
Regulations under this Schedule may in particular make provision about—
a
the times at which a retail container must bear a duty stamp;
b
the type of duty stamp (see paragraph 1(5)) with which a retail container is to be stamped in any particular case or circumstances;
c
the design and appearance of a duty stamp (including the production of a label incorporating a type B stamp);
d
the information that is to appear on a duty stamp;
e
the cost of issuing a type A stamp for the purposes of paragraph 3(3)(b) above;
f
the procedure for obtaining—
i
a type A stamp,
ii
authority to incorporate in a label a type B stamp,
iii
authority to obtain a label incorporating a type B stamp,
iv
authority to affix such a label to a retail container of alcoholic liquor,
(including provision setting periods of notice);
g
where on the container a type A stamp, or a label incorporating a type B stamp, is to be affixed;
h
repayment of, or credit for, in prescribed circumstances and subject to such conditions as may be prescribed, all or part of a payment made under or by virtue of this Schedule to the Commissioners or to a person authorised by the Commissioners;
i
liability to forfeiture in prescribed circumstances of some or all of a payment made, or security provided, under or by virtue of this Schedule to the Commissioners or to a person authorised by the Commissioners.
3
Regulations under this Schedule may also, in particular, make provision for or in connection with preventing a type A stamp, or a label incorporating a type B stamp, from being used by a person other than—
a
in the case of a type A stamp, the person to or for whom the stamp was issued or a person authorised by that person to affix the stamp to a retail container of alcoholic liquor,
b
in the case of a type B stamp, the person to or for whom authority to obtain the label incorporating the stamp, or to affix that label to a retail container of alcoholic liquor, was given by the Commissioners.
4
Regulations under this Schedule may also, in particular, make provision—
a
for or in connection with requiring a person who is not established, and does not have any fixed establishment, in the United Kingdom, in prescribed circumstances, to appoint another person (a “duty stamps representative”) to act on his behalf in relation to duty stamps, and
b
as to the rights, obligations or liabilities of duty stamps representatives.
5
The Commissioners may, with a view to the protection of the revenue, make regulations for securing and collecting duty payable in accordance with this Schedule.
6
Regulations under this Schedule may make different provision for different cases.
Sch. 2A inserted (with effect in accordance with s. 4(5) of the amending Act) by Finance Act 2004 (c. 12), Sch. 1