§ For the purpose of the assessment of Income Tax in respect of tithe rentcharge attached to a benefice to which the Tithe Rent Charge (Rates) Act, 1899, applies, the amount of rates to be deducted or allowed shall, during the continuance of that Act, be limited, as respects any rate to which that Act applies, to the half of the amount of the rate which under that Act the owner of the tithe rentcharge is liable to pay.
§ Question, "That the Clause stand part of the Bill," put, and negatived.