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In section 2(1A)(a) of the Chevening Estate Act 1959 (provisions as to income tax, estate duty and stamp duty) for “section 505(1A) of the Income and Corporation Taxes Act 1988” substitute “section 533(2) of the Income Tax Act 2007”.

The Taxes Management Act 1970 is amended as follows.

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(1)     Amend section 12AB(1) (partnership return to include partnership statement) as follows.

(2)     In paragraph (a)—

(3)     .��.��.

In section 12B(4A)(a) (records to be kept for purposes of returns) for sub- paragraph (ii) substitute—

(1)     Amend section 17 (interest paid or credited by banks etc without deduction of income tax or after deduction of income tax) as follows.

(2)     In subsection (1) after “bank” insert “or building society”.

(3)     In subsection (1A) for “section 840A of the principal Act” substitute “section 991 of ITA 2007”.

(4)