22. "That where on or after the sixteenth day of April, nineteen hundred and forty-seven, a company issues any shares or other securities or increases the rights or reduces the liabilities attached to any shares or other securities and does so by way of bonus to members or debenture holders of itself or of another company, a statement shall be made of the value of the bonus, and that statement shall be charged with an ad valorem stamp duty of ten pounds for every hundred pounds or part of a hundred pounds of the value of the bonus, and any Act of the present Session relating to Finance may contain provision—