asked the Chancellor of the Exchequer if he will consider a plan by which all betting and pool transactions shall be made on an approved form bearing a revenue stamp as is required in bank cheques.

The method suggested by the hon. Member had already been considered before the form of the Pool Betting Duty in Clause 6 of the Finance Bill was decided on, and found to be less simple and equitable than a duty consisting of a percentage of the total receipts, which forms a graduated tax, more adapted to the existing systems of the pools and totalisators, and simpler to control.

If it is less simple than the system of cheques, would the right hon. and learned Gentleman consider removing the poundage stamp on cheques?

The banks would not care for the tax to be paid direct by them.