I do not wish to introduce a note of acerbity at this stage, but I hope that the Financial Secretary will not go on saying that he is not competent to argue these things; if he is not competent to do so, he should not be there. This is not a matter for the courts but a matter for Parliament, and the Financial Secretary ought to be willing to tell us what he thinks is a charge on income that should be allowed against Income Tax. If Parliament can abolish Schedule A, it can decide a question like this, and it is no use the Financial Secretary hiding behind the courts by saying it should be taken to the courts to see whether they think it is matter of rent or interest.

Parliament can say what it is, and it is absolutely wrong that we should be left in a situation which has developed mainly as a result of the abolition of Schedule A. People should not have to pay more tax because of that abolition—it is ridiculous. The hon. Gentleman should go back to the Treasury and say "This situation cannot be permitted to continue—we shall regard this as a charge on income." In that case, a new Clause could be framed, and the difficulty dealt with. That is what his duty is between now and Report.