§ MR. HERBERT SAMUEL () Yorkshire, Cleveland
To ask the President of the Board of Trade whether the awards of Arbitrators in trade disputes are liable to stamp duty; and, if so, since what date have they been so liable, and what is the amount of the stamp duty charged.
(Answered by Mr. Austen Chamberlain.) There is no exemption from stamp duty in favour of the documents referred to, which are chargeable with the usual scale of duty under the heading of "Award" in the First Schedule to the Stamp Act. 1891.