Provision for any Member State to have a tax marking system
is made in Article 21 of Council Directive 92/12/EEC. 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.
