This document establishes the regulatory framework for the administration of National Insurance and industrial injury stamps within the United Kingdom. The text is authored by the British government to provide a legal basis for the collection and management of social security contributions. It outlines the specific obligations of employers and employees regarding the procurement and affixing of insurance stamps as a method of tax and benefit accounting.

This document serves as a primary historical source for legal scholars and historians studying the evolution of the British social security system. Experts note that while the specific procedures are now obsolete, the text remains a foundational reference for understanding the administrative mechanics of 20th-century welfare policy.