Air Raid Precautions. Umbrella term in use from 1937 covering civilian defence organisation in the UK. It appears on badges, documents, tin helmets, metal buckets full of sand to douse incendiaries etc. I've got a wood saw painted red with the initials A.R.P.
It has nothing to do with Air Rais Precautions, a department set up in 1935. Queen Victoria stamps had been demonetised for a couple of decades in 1935. Also, no departmental issues existed at that time.
Furthermore, the rubber handstamp cancelling the stamp appears to be a parcel cancellation. That more-or-less rules out any protective overprint. Also, the "A.R.P." appears to be a hand stamp and not an overprint.
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