I beg to move, "That the Clause be read a Second time."
For this new Clause we are indebted to the hon. Member for North Battersea (Mr. Douglas), who called attention to the point. The Clause gives a statutory right to a tenant or mortgagor to deduct from his rent or mortgage payment any sum which he is entitled to recover from the landlord or the mortgagee. The second part of the Clause is necessary to make it clear that the income upon which the landlord or mortgagee is obliged to pay tax shall be the whole amount of his income, not the amount less the deduction. I should point out the importance of the words near the end of Sub-section (1). "falling due to the said person." The payments which the landlord or mortgagee is due to make are personal payments. It would not be possible to make the deduction from the subsequent owner or landlord or mortgagee, because the obligation would not be upon him but upon the original one.