Part of Orders of the Day — Finance Bill – in the House of Commons am 12:00 am ar 16 Mehefin 1947.
If the holder of an office or employment of profit assessed under Schedule E of the Income Tax Act, 1918, is necessarily obliged to incur and defray out of the emoluments thereof amounts by way of subscription to a recognised
society or institution existing for the advancement of learning, science or technology, there may be deducted from the emoluments to be assessed the amounts so necessarily incurred and defrayed.
Provided that the amounts deducted shall not exceed fifteen pounds in the aggregate in any one year.—[Mr. Palmer.]
A parliamentary bill is divided into sections called clauses.
Printed in the margin next to each clause is a brief explanatory `side-note' giving details of what the effect of the clause will be.
During the committee stage of a bill, MPs examine these clauses in detail and may introduce new clauses of their own or table amendments to the existing clauses.
When a bill becomes an Act of Parliament, clauses become known as sections.
