HC Deb 25 March 1958 vol 585 cc18-9W
56. Mr. John Hall

asked the Chancellor of the Exchequer whether the statement by an official of his Department that the sending of receipts for amounts over £2 without a stamp but with observations, such as "Paid by Cheque," was illegal, was made with his authority; and if he will either clarify the position under Section 3 of the Cheques Act, 1957, or amend the Stamp Act.

Mr. Amory

I am advised that the giving unstamped of a receipt for £2 or more marked "Paid by Cheque" would contravene the provisions of Section 103 of the Stamp Act, 1891, under which a fine of £10 may be imposed for giving a receipt liable to duty and not duly stamped. Section 3 of the Cheques Act, 1957, does not affect this provision in any way.