HC Deb 15 February 1915 vol 69 c903W

asked the Secretary to the Treasury if he will state by what authority does the Inland Revenue insist upon a penny stamp being affixed to a pay warrant authorising the Paymaster-General to pay the sum of £1 19s. 10d., being salary, less National Health Insurance contribution, for a week ending a given date?


Where a salary payable amounts to £2 or upwards, the receipt given on the order for payment is held liable to Stamp Duty, notwithstanding that the net payment after deduction of the Insurance contribution is less than £2. The authority for the charge is the definition of receipt in Section 101 of the Stamp Act, 1891.