Clause 91 - Charge to tax

Part of Finance Bill – in a Public Bill Committee am 12:00 pm ar 13 Mehefin 2013.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Photo of Catherine McKinnell Catherine McKinnell Shadow Minister (Treasury) 12:00, 13 Mehefin 2013

It depends on where one sets one’s geographical sights. If the hon. Gentleman is talking about the full length and breadth of Great Britain and Northern Ireland, I think we would probably win.

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.