§ Sir F. NELSONasked the Chancellor of the Exchequer how many prosecutions have been initiated by the Treasury during the past financial year in respect of unstamped receipts?
§ Mr. CHURCHILLThe Commissioners of Inland Revenue take steps in a considerable number of cases where receipts liable to duty have been given without being stamped for recovery of the penalty of £10 or such mitigated penalty as they deem sufficient after considering the circumstances. Such cases are usually disposed of under the powers vested in the Commissioners by Section 35 of the Inland Revenue Regulations Act, 1890, and seldom form the subject of actual prosecution in Court.