We have had an interesting little debate, and I am grateful for the support of my hon. and learned Friend the Member for Kettering (Mr. Mitchison) who, I think, summed up the matter and put his finger on the knub of the problem, which is: what exactly is feu duty, and what is its character? What I tried to argue—most inadequately, I admit—was that it was more in the nature of an interest payment—my hon. and learned Friend used some legal terminology about it which, I think, had the same meaning—than in the nature of a rent.

I also think, as I believe I said in my first speech, that this might have been the reason why, in practice in Scotland, no matter what the legal position was prior to 1940, or even after, it was allowed to be accepted as a general charge against income was the fact that it was generally recognised as an interest payment. It is an investment. The person who invests does nothing about it. He has no responsibility for anything. All he does is draw interest from the land.

I am grateful to the hon. Gentleman for his offer, of which I shall avail myself, to draft a new Clause for me, and I will put it down again. Of course, whether it will be discussed will be in the discretion of the Chair. In view of the offer which the hon. Gentleman has made, and in the hope that he will once again consider how a feu is regarded in Scotland and will consult the Scottish Law Officers, and to get their views, I beg to ask leave to withdraw the Motion.