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HMRC internal manual

Holding and Movements - Duty Stamps

Scheme Description: Legal provision for the duty stamp scheme

Provision for any Member State to have a tax marking system is made in Article 21 ofCouncil Directive 92/12/EEC. UK primary law powers for the duty stamp scheme have beenprovided by an amendment to the Alcoholic Liquor Duties Act 1979 (ALDA). Finance Act 2004inserts 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.