Abstract: A surgical instrument for performing an incision in a portion of a tissue comprises first and second pivoting legs, movable towards each other with respect to a fixed end and defining a receiving space between the legs configured to receive the free edge of the portion of tissue. The surgical instrument has an initial position with relatively opened legs and a closed position, where no further closing movement of the pivoting legs towards each other is possible. A tissue perforating member located at a free end of the first leg extends into the receiving space at a distance from the fixed end, such that when the legs are in the closed position, the tissue can be perforated at a perforation location separated from the free edge of the tissue, while an uncut tissue band remains between the perforation location and the free edge.