Perhaps I may add a word, as I have had this no doubt very agile political proposition put to me. May I point out to the hon. Gentleman that he is not talking about the same things that we have been talking about. If he wants to put down a new Clause that deletes rents, however defined by the courts—and I am sorry that he does not seem to like the courts very much in a matter of this kind; but when he reads what he has said I do not think that he will want to stick to it—a new Clause quite different in character from this one, which makes rent a charge against general income, he is welcome to do so. I do not know whether or not it would be selected, but, if it were selected, we would have a debate.

That is not what this is about. This is about feu duty in Scotland. I have offered to help his hon. Friend as best I may to bring this into discussion if the new Clause is again selected on Report, and I cannot now enter into a great discussion on what should or should not be chargeable to general income—because not only would rent be called into question but travel to work, and the rest. If the hon. Gentleman wants to put down a new Clause to cover those general matters—who am I to stop him framing it?