At one time when you paid a bill, the receipt would have a 2d stamp added and the bill would be signed as paid.
To ensure that employees did not use the stamps for other purposes the company would print the company name on the stamps.
These stamps were used similar to Perfins but with the company name on them they should not have been used as postage on mail.
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re: Great Britain Precancel???
The fact that they are cancelled with "PAID" indicates that they came off of receipts, and were used for Revenue purposes (not postage), supporting Brechinite's comments.
Note that the stamp has dual purposes, as indicated by the "Postage / Revenue" inscription.
Roy
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The overprint looks to read "Cheltenham Corporation" which would be a local town council and was probably from a rates receipt.
They can be found with overprints from most towns as well as from electricity, gas boards and water supply businesses.