HC Deb 21 November 1939 vol 353 cc1015-6
55. Mr. Pritt

asked the Chancellor of the Exchequer why the ad valorem stamp duty of £60,000 on the incorporation of the Bankers' Industrial Development Company was never paid, or if paid, was thereafter refunded?

Sir J. Simon

I would refer the hon. and learned Member to the provisions of Section 45 of the Finance Act, 1930.