I understand that argument. I thought that I had dealt with it. I also thought that there was a certain amount of acceptance, not necessarily of the force of the argument, but of the logic with which it was pursued. Perhaps the hon. Gentleman was not listening—not that I blame him for that.

I had better say a word or two about this, because one has to be careful not to perpetuate an inequity which benefits some people. It is because it is inequitable that it must hurt some people, because they have to bear the burden of the privilege which other people are getting.

Of course, it is open to argument whether ground rent, or feu duty, or whatever it is, should be allowed against general income, but I beg the hon. Gentleman to realise the consequences of advancing that argument. If we say that ground rent is not rent but an interest charge, we relieve people who pay ground rent, which is a charge permitting the occupancy of land or premises, which I would have thought was wrong. I am not a lawyer, but it has been held to be wrong. Perhaps the matter had better be tested again in the courts. If we do this, why should not we allow all rent against general income? Why should not a tenant have the same privilege?