Sub-section (1) of section thirty of the Finance Act, 1922, shall have effect as if for the words after the word "testator" where it first occurs to the end of the sub-section there were substituted the words "there shall be treated as being the income of the charity for the purpose of the Income Tax Acts such portion of the income, if any, which accrued to the estate in respect of the period between the death of the testator and the date or dates on which the residue or part of the residue was paid to the charity as would have accrued to the charity if the residue or the said part of the residue had been paid to the charity on the day of the death of the testator."—[Mr. H. Williams.]