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The Income Tax (Professional Fees) Order 2014

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Explanatory Memorandum
Explanatory Memorandum
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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1. This Order may be cited as the Income Tax (Professional Fees) Order 2014 and comes into force on 6th April 2014.

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