HC Deb 30 September 1909 vol 11 c1546

The provisions in Sections thirty-four and thirty-eight of the Stamp Act, 1891, which relate to Bills of Exchange payable on demand, or at sight, or on presentation, shall apply also to Bills of Exchange expressed to be payable at a period not exceeding three days after date or sight which are chargeable with the duty of one penny under Sub-section (2) of Section ten of the Finance Act, 1899.

Mr. HAY

Will the hon. Gentleman explain what the Clause means?

Mr. HOBHOUSE

The Clause provides for the use of an adhesive stamp instead of an impressed stamp.

Mr. RENWICK

We appear to be discussing a Supplementary Finance Bill. What amount of revenue does the hon. Gentleman expect these taxes to bring in? It seems to me to be a Bill imposing additional taxation? If it is going to provide any considerable amount we may have to modify our views.

Mr. HOBHOUSE

The Clause has nothing to do with taxation. It simply provides for an adhesive instead of an impressed stamp. We expect to get about £4,000.

Mr. RENWICK

Not a very large amount.