Section 129 | Dealing in duty stamps

(1)It is an offence for a person who is not an approved stamp holder to possess a duty stamp that has not been affixed to a vaping product.

(2)It is an offence for a person to transfer a duty stamp that has not been affixed to a vaping product to another person.

(3)It is a defence for a person charged with an offence under this section to prove that they did not know, suspect or have reason to suspect that they were possessing or transferring a duty stamp that had not been affixed to a vaping product.

(4)Subsection (1) and (2) do not apply in relation to—

(a)a transfer between a UK representative and an overseas person,

(b)possession by the overseas person, or

(c)a person providing a delivery service on a commercial basis.

(5)Subsection (2) does not apply in relation to a transfer to a stamp issuer.