Regulation 36 Duty stamps - lost or stolen
(1)
This paragraph applies where duty stamps are discovered to have been lost or stolen.
(2)
Where paragraph (1) applies, the approved stamp holder responsible for those stamps must notify the stamp issuer of that discovery in accordance with paragraph (3).
(3)
A notification under paragraph (2) must—
(a)
include such details as the Commissioners may specify in a notice published by them;
(b)
be sent by electronic communication by the end of the first business day following the day of the discovery.