s 9
(1) This paragraph applies where a person affixes to a retail container that is required to be stamped any of the items mentioned in sub-paragraphs (2) to (5) below. (2) The first is— (a) a type A stamp, or (b) a label incorporating a type B stamp, if the stamp is not a correct stamp for that container in accordance with regulations under this Schedule. (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 so altered after the label has been produced. (4) The third is an item that purports to be, but is not,— (a) a type A stamp, or (b) a label incorporating a type B stamp. (5) The fourth is any label or other item affixed in such a way as to cover up all or part of— (a) a type A stamp affixed to the container, or (b) a type B stamp incorporated in a label affixed to the container, except where the label or other item is so affixed in accordance with regulations under this Schedule. (6) The person’s conduct attracts a penalty under section 9 of the Finance Act 1994 (civil penalties). (7) The container is liable to forfeiture (together with its contents).