|
|
[Home] [Databases] [World Law] [Search] [Feedback] | |
Northern Irish Legislation |
||
| You are here: BAILII >> Databases >> Northern Irish Legislation >> MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 | ||
[Index] [Table] [Search] [Notes] [Noteup] [Previous] [Next] [Download] [Help]
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.
© 1972 Crown Copyright
BAILII:
Copyright Policy |
Disclaimers |
Privacy Policy |
Feedback
URL: http://www.bailii.org/nie/legis/num_act/mtedai1972564/s71.html