OpenLegislation

The Duty Stamps Regulations 2006 (revoked)

S.I. 2006/202 · Made 1 February 2006 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 1 May 2025.

EXCISE

Made 1st February 2006

Laid before Parliament 1st February 2006

Coming into force 22nd February 2006

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Annotations to the whole text

Textual amendments

F1

Regulations revoked (1.5.2025) by Finance Act 2025 (c. 8), s. 64(2)(h)(4) (with s. 64(5)(6))

Contents

  1. Part 1: PRELIMINARY Repealed
  2. 1Citation and commencement Repealed
  3. 2Interpretation Repealed
  4. Part 2: WHEN RETAIL CONTAINERS MUST BE STAMPED OR MUST NOT BE STAMPED AND THE DESIGN AND APPEARANCE OF DUTY STAMPS Repealed
  5. 3When a retail container must be stamped or must not be stamped Repealed
  6. 4Design and appearance Repealed
  7. Part 3: OBTAINING AND RETURNING DUTY STAMPS ETC Repealed
  8. 5Conditions for obtaining type A stamps Repealed
  9. 6Conditions for obtaining authority to affix type A stamps to retail containers Repealed
  10. 7Conditions for obtaining authority to incorporate type B stamps into labels Repealed
  11. 8Conditions for obtaining authority to affix labels incorporating type B stamps to retail containers Repealed
  12. 9Registration Repealed
  13. 10Disqualification from being registered Repealed
  14. 11Changes in information notified in application for registration Repealed
  15. 12Cessation of registration Repealed
  16. 13Duty stamps representative Repealed
  17. 14Ordering and obtaining type A stamps Repealed
  18. 15Receiving type A stamps Repealed
  19. 16Returning type A stamps Repealed
  20. 17Ordering and obtaining the design specification for type B stamps Repealed
  21. 18Receiving the design specification for type B stamps Repealed
  22. Part 4: AFFIXING DUTY STAMPS TO RETAIL CONTAINERS Repealed
  23. 19Premises where duty stamps etc., may be affixed Repealed
  24. 20Times at which a retail container must be stamped Repealed
  25. 21Correct duty stamps Repealed
  26. 22Correct duty stamps: supplementary provisions Repealed
  27. 23Affixing duty stamps to retail containers Repealed
  28. 24Notification and attendance of officers Repealed
  29. Part 5: RECORDS Repealed
  30. 25Records relating to type A stamps Repealed
  31. 26Records relating to type B stamps Repealed
  32. 27Other records relating to stamped retail containers Repealed
  33. 28Preservation of records Repealed
  34. Part 6: EXCEPTIONS FROM REQUIREMENT THAT RETAIL CONTAINERS BE STAMPED Repealed
  35. 29Registered mobile operators Repealed
  36. 30Export shops Repealed
  37. 31Compounders Repealed
  38. 32Diplomats and other persons enjoying immunities and privileges, and travellers from outside the United Kingdom Repealed
  39. Part 7: MISCELLANEOUS Repealed
  40. 33Notification of lost or stolen duty stamps or design specifications Repealed
  41. 34Drawback of excise duty Repealed
  42. 35Offence of possession, sale etc of unstamped containers Repealed
  43. 36Prohibition on passing on type A stamps Repealed
  44. 37Prohibition on passing on design specification for type B stamps Repealed
  45. 38Prohibition on refilling stamped retail containers Repealed
  46. 39Amendment to the Excise Warehousing (Etc.) Regulations 1988 Repealed
  47. Signature
  48. Schedule: APPEARANCE OF DUTY STAMPS Repealed
  49. Part A type A stamp: Repealed
  50. Paragraph Repealed
  51. Part A type B stamp: Repealed
  52. Paragraph Repealed
  53. Explanatory note

1Citation and commencementF1

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2InterpretationF1

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3When a retail container must be stamped or must not be stampedF1

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4Design and appearanceF1

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5Conditions for obtaining type A stampsF1

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6Conditions for obtaining authority to affix type A stamps to retail containersF1

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7Conditions for obtaining authority to incorporate type B stamps into labelsF1

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8Conditions for obtaining authority to affix labels incorporating type B stamps to retail containersF1

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9RegistrationF1

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10Disqualification from being registeredF1

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11Changes in information notified in application for registrationF1

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12Cessation of registrationF1

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13Duty stamps representativeF1

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14Ordering and obtaining type A stampsF1

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15Receiving type A stampsF1

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16Returning type A stampsF1

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17Ordering and obtaining the design specification for type B stampsF1

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18Receiving the design specification for type B stampsF1

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19Premises where duty stamps etc., may be affixedF1

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20Times at which a retail container must be stampedF1

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21Correct duty stampsF1

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22Correct duty stamps: supplementary provisionsF1

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23Affixing duty stamps to retail containersF1

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24Notification and attendance of officersF1

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25Records relating to type A stampsF1

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26Records relating to type B stampsF1

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27Other records relating to stamped retail containersF1

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28Preservation of recordsF1

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29Registered mobile operatorsF1

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30Export shopsF1

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31CompoundersF1

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32Diplomats and other persons enjoying immunities and privileges, and travellers from outside the United KingdomF1

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33Notification of lost or stolen duty stamps or design specificationsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

34Drawback of excise dutyF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

35Offence of possession, sale etc of unstamped containersF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

36Prohibition on passing on type A stampsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

37Prohibition on passing on design specification for type B stampsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

38Prohibition on refilling stamped retail containersF1

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39Amendment to the Excise Warehousing (Etc.) Regulations 1988F1

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Signature

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1

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F1

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Explanatory note

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .