SCHEDULE 12 Alcohol Duty: Duty Stamps
Finance (No 2) Act 2023 (2023 c 30) | Legislation

SCHEDULE 12 Alcohol Duty: Duty Stamps

Section 112

Retail containers to be stamped

1

(1)     Retail containers of alcoholic products to which this Schedule applies are to be stamped—

(a)     in such cases and circumstances, and with a duty stamp of such a type, as may be prescribed; but

(b)     subject to such exceptions as may be prescribed.

(2)     In this Schedule “retail containerâ€, in relation to an alcoholic product, means a container—

(a)     of a capacity of 35 centilitres or more, and

(b)     in which, or from which, the alcoholic product is intended to be sold by retail.

(3)     This Schedule applies to alcoholic products that are—

(a)     spirits, wine or other fermented products, and

(b)     of an alcoholic strength of at least 30%.

(4)     For the purposes of this Schedule a retail container is “stamped†if—

(a)     it carries a type A stamp or a label which incorporates a type B stamp, and

(b)     the stamp or label mentioned in paragraph (a) has been affixed to the container in a way that complies with the requirements of regulations under this Schedule.

(5)     In this Schedule “duty stamp†means any of the following—

(a)

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Sentencing fraud offences committed by individuals

Sentencing fraud offences committed by individualsThe Sentencing Council (SC) has produced sentencing guidelines for fraud offences under the Fraud Act 2006 (fraud by false representation, fraud by failing to disclose information and fraud by abuse of position), false accounting under section 17 of

LEXISNEXIS

PRA Rulebook—introduction for the insurance and reinsurance sector

PRA Rulebook—introduction for the insurance and reinsurance sectorOn 29 August 2015, the Prudential Regulation Authority (PRA) published the PRA Rulebook (Rulebook). The transition from the Handbook to the Rulebook was intended to benefit PRA-authorised firms, to access clearer and more concise

LEXISNEXIS

Section 2(1) of the Misrepresentation Act 1967 allows a claimant to claim damages for non-fraudulent

Section 2(1) of the Misrepresentation Act 1967 allows a claimant to claim damages for non-fraudulent misrepresentation, unless the representor can prove they had reasonable grounds for believing the statement to be true. If the representor had reasonable grounds for believing the statement to be

LEXISNEXIS

Carriage of goods by sea—the Hague-Visby Rules

Carriage of goods by sea—the Hague-Visby RulesThis Practice Note explains the Hague-Visby Rules (the Rules) which are an international convention enacted into English law by the Carriage of Goods by Sea Act 1971 (CGSA 1971) whose purpose is to regulate some of the most important rights and