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MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 71

Provisions as to stamps.

71.(1) A person shall not

(a)make, knowingly utter, deal in or sell any facsimile, imitation or
representation, whether on paper or otherwise, of any stamp used for denoting
any transferred excise duty (in this section referred to as a "fictitious
stamp") or knowingly use for any purpose of any transferred excise duty any
fictitious stamp; or

(b)have in his possession, unless he shows a lawful excuse, and
fictitious stamp; or

(c)make or, unless he shows a lawful excuse, have in his possession any die,
plate, instrument or materials for making any fictitious stamp.

(2) If any person acts in contravention of any of the provisions of subsection
(1), he shall be guilty of an offence and shall be liable on summary
conviction to imprisonment for a term not exceeding six months or to a fine
not exceeding #100, or to both.

(3) Any stamp, die, plate, instrument or materials found in the possession of
any person in contravention of subsection (1) may be seized by any
authorised officer and shall be forfeited to the Ministry.

(4) The provisions (including the penal provisions) of the
Stamp Duties Management Act 1891 shall apply to the stamps used for denoting
any transferred excise duty.


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© 1972 Crown Copyright

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