Section 76 of the Companion Animals Act 1998 is Interfering with Identification of Animal and is extracted below.
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76 Interfering with identification of animal
(1) A person must not remove, alter or otherwise interfere with any marking on or implant in a companion animal by means of which information about the identification of the animal is ascertained. Maximum penalty: 15 penalty units.
(2) This section does not apply to anything done in connection with the proper veterinary treatment of an animal by or under the immediate supervision of a veterinary practitioner.