Clause 91 - Charge to tax

Part of Finance Bill – in a Public Bill Committee at 12:45 pm on 13 June 2013.

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Photo of Stephen Williams Stephen Williams Liberal Democrat, Bristol West 12:45, 13 June 2013

I am sorry that I missed the start of the hon. Gentleman’s speech, Mr Amess, because I always enjoy listening to him. Will he share with the Committee the Labour leadership’s view of the mansion tax in their coalition negotiations with us three years ago?

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.