§ 54. Mr. BECKERasked the Chancellor of the Exchequer if his attention has been called to the loss incurred by the revenue through receipt stamps not being affixed to receipts for purchases sold over the counter in shops; and will he take steps to see that the law is strictly enforced regarding receipt stamps?
§ Mr. SNOWDENThe attention of the Commissioners of Inland Revenue is constantly being called to cases where receipts which ought to have been stamped have been given without a stamp, and suitable action is taken by them in each case. The document commonly given in the larger shops when goods are sold and paid for over the counter is a form of voucher which does not constitute a receipt for the purposes of the Stamp Acts, being more in the nature of an accounting convenience to the shop, and which, consequently, is not liable to duty. I would, however, remind the hon. Member that a stamped receipt must be given to any customer who asks for it if the amount of the payment is £2 or more.