HC Deb 15 November 1911 vol 31 c449

Stamps required for the purposes of this Act shall be prepared and issued in such manner as the Commissioners of Inland Revenue, with the consent of the Treasury, may direct, who may provide for applying, with the necessary adaptations, as respects such stamps, all or any of the provisions (including penal provisions) of the Stamp Duties Management Act, 1891, as amended by any subsequent Act, and Section sixty-five of the Post Office Act, 1908, and may, with the consent of the Postmaster-General, provide for the sale of such stamps through the Post Office.


I beg to move, to leave out the word "who" ["who may provide for applying"], and to insert instead thereof the words "and the said Commissioners." This Amendment stands in the name of my hon. Friend the Member for Brentford, and I would like to move it.

The ATTORNEY-GENERAL (Sir Rufus Isaacs)

I accept it.

Question, "That the word 'who' stand part of the Clause," put, and negatived.

Question, "That the words proposed be there inserted," put, and agreed to.


I beg to move, after the word "may" ["who may provide for applying"], to insert the words "by regulations in accordance with the provisions of this Act." I move this Amendment for the purpose of eliciting from the Government how it is proposed that the Inland Revenue Commissioners shall apply the provisions of the Stamp Act. As the Bill stands at present, the criminal law of the country can be altered by this provision being made applicable to these new stamps. I do not in the least object to that, but we ought to know how the thing is to be done. Is it by some resolution of the Commissioners, or is there some provision in the Act applying to the Commissioners on which the Attorney-General relies?


I accept that Amendment too.

Question, "That those words be there inserted," put, and agreed to.

Question, "That the Clause, as amended, stand part of the Bill," put, and agreed to.

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