Part of the debate – in the House of Commons at 12:00 am on 18 June 1964.
Mr Eustace Willis
, Edinburgh East
12:00,
18 June 1964
I beg to move, That the Clause be read a Second time.
The new Clause seeks to revert to the pre-1963 practice in Scotland of allowing feu duty to be treated as a general charge against income. The intricacy of calculation in connection with this matter is not a field into which I would normally enter even at my brightest and best.
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.
