s 8
(1) This paragraph applies where a person— (a) alters a type A stamp, otherwise than in accordance with regulations under this Schedule, after it has been issued, or (b) so alters a type B stamp after the label in which it is incorporated has been produced. (2) His conduct attracts a penalty under section 9 of the Finance Act 1994 (civil penalties). (3) The stamp, or the label in which it is incorporated, is liable to forfeiture.