New Clause. — (Feu Duty.)

Part of the debate – in the House of Commons am 12:00 am ar 18 Mehefin 1964.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Photo of Mr James Callaghan Mr James Callaghan Shadow Chancellor of the Exchequer, Member, Labour Party National Executive Committee 12:00, 18 Mehefin 1964

Why not let it be set off against general income? If the only argument is that one cannot set off one's ground rent, do that too. What about the analogy of a man with a bank overdraft which he is allowed to charge against his income? Is this not a similar situation?

Clause

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.