HC Deb 12 March 1959 vol 601 c128W
39. Sir J. Crowder

asked the Chancellor of the Exchequer whether he is aware that, in spite of various public statements to the contrary, many people still think that since the passing of the Cheques Act, 1957, it is no longer necessary to give duly stamped receipts, even when requested to do so; and if he will make a further statement explaining the position.

Mr. Simon

Yes. The legal position is exactly the same as it was before the Cheques Act was passed. A receipt for a payment of £2 or more must be stamped (unless it comes under one of the special exemptions in the Stamp Act). A person who gives an unstamped receipt for such a payment, or refuses to give a stamped receipt for it when required to do so by the payer is liable to a fine of £10.