HC Deb 06 May 1912 vol 38 cc177-8W

asked the Chancellor of the Exchequer, whether he is aware that under Clause 74 (1) of The Finance Act, 1910, stamp duty is being levied on voluntary gifts for public purposes, such as the presentation of a non-political and unsectarian institute and library to an urban district council for the benefit of residents in the district; and whether the1 Government will introduce an amendment of the Act, exempting such gifts from the operation of Clause 74 (1), so as to encourage instead of discouraging public benefactions of this character?


The answer to the first part of the question is in the affirmative, and to the second part in the negative.