Holding and Movements - Duty Stamps

HMDS2060 - Scheme Description: Legal provision for the duty stamp scheme

UK primary law powers for the duty stamp scheme have been provided by an amendment to the Alcoholic Liquor Duties Act 1979 (ALDA). Finance Act 2004 inserts Schedule 2A to ALDA, and it is this Schedule which governs the duty stamp scheme. The detailed requirements of the scheme are laid out in the Duty Stamp Regulations 2006.