§ Mr. BOYTON
asked the Chancellor of the Exchequer if he is aware that the Commissioners are affixing to documents a stamp which does not denote that the Increment Value Duty has been assessed and paid, or that security has been required or not, or that no duty was payable; and will he give directions for an alteration of such stamp so as to agree with the terms of Section 4, Sub-section (3), of the Finance Act, 1910?
§ Mr. HOBHOUSE
The stamp which is at present in general use is that mentioned in Section 4 (3) (b) of the Finance (1909–10) Act, 1910, and is adequate for the purpose of rendering an instrument duly stamped so far as Increment Value Duty is concerned. The stamps mentioned in Section 4 (3) (a) and (c) will be used as occasion requires.