http://www.legislation.gov.uk/id/ukpga/Vict/45-46/72

http://www.legislation.gov.uk/ukpga/Vict/45-46/72/section/1314.

Revenue, Friendly Societies, and National Debt Act 1882

An Act for amending the Laws relating to Customs and Inland Revenue, and Postage and other Stamps, and for making further provision respecting the National Debt and charges payable out of the public revenue or by the Commissioners for the Reduction of the National Debt; and for other purposes.