OpenLegislation

Regulation 27 Destruction of duty stamps not affixed

Original text. Later amendments are not shown.

For the purposes of section 126(1)(b)(iii) of the 2026 Act (loss and misuse of duty stamps), the Commissioners may specify in a notice published by them—

(a)

any means by which duty stamps must be destroyed;

(b)

whether notification must be given, and the form, manner and time by which such notification must be given, regarding the destruction of duty stamps.