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The Income Tax (Professional Fees) Order 2013
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Addition of fees to the Table in section 343(2) of the Income Tax (Earnings and Pensions) Act 2003
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2.—(1) In section 343 of the Income Tax (Earnings and Pensions) Act 2003(1) (deduction for professional membership fees), the Table in subsection (2) is amended as follows—
(2) After item 1 insert—
“1A. Trainee registration fee payable by a specialty registrar to a body which recommends specialty registrars to the registrar of the General Medical Council for the award of a certificate of completion of training under section 34L of the Medical Act 1983(2).”.
(3) After item 5 insert—
“5A. Fee payable to the Costs Lawyer Standards Board on applying for a costs lawyer practising certificate.”.
(1)
The Table in section 343 has been amended but the amendments are not relevant to this Order.
(2)
1983 c.54; section 34L was inserted by paragraph 10 of Schedule 1 to S.I. 2010/ 234.
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