§ I turn to the subject of charity legacies. Representations have been made to me, particularly by the hospitals, as to the position which has arisen out of the decision of the House of Lords in the case of Dr. Barnardo's Homes. In that case it was held that the charity could not claim exemption from Income Tax on the income from residuary estate, except as from the time when the residue was actually paid over. This is not a large 1036 matter, but it has occasioned a considerable amount of hardship, and I propose to remedy the grievance.