Clause 43 - Allowance

Part of Finance (No. 2) Bill – in a Public Bill Committee at 4:30 pm on 5 January 2022.

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Photo of Lucy Frazer Lucy Frazer The Financial Secretary to the Treasury 4:30, 5 January 2022

Again, I am very grateful for that indication. I commend the clauses to the Committee.

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.