Hi Henk...The English name for these perforated stamps is 'Perfins'...
BSA and other large companies etc. had their own postal departments and as such were permitted to hold stocks of postage stamps. They had permission (or had them supplied by the Royal Mail), to have the stamps perforated with the company initials or similar to discourage theft of the stamps.
So, this stamp would have come from the BSA company postal department...Ian
In the past stamps were affixed to contracts/receipts in much the same way as a seal used to be. This authenticated the contact as being drawn up in English law (and was also used as a form of tax as stated).
There are lots of them on Ebay still attached to envelopes so they were definitely used for postage, the one shown above has been scribbled on or possibly signed so it can't be re-used.