HC Deb 15 May 1912 vol 38 c1128
Mr. AMERY

asked the Chancellor of the Exchequer if he will state by what provision of the Government of Ireland Bill the Irish Parliament is prevented from passing legislation making the affixing of an Irish stamp essential to the recognition of the validity of a receipt by an Irish Court?

Mr. LLOYD GEORGE

The affixing of the stamp is only a method of collecting the Receipt Stamp Duty, and the collection of taxes is excluded from the Irish Parliament's power of legislation by Clause 2 (11) (b).