This section has no associated Explanatory Notes
26E+WIn section 343 of the Income Tax (Earnings and Pensions) Act 2003 (deductions allowed from earnings: professional membership fees), in the Table in subsection (2), in part 7 omit paragraph (a) (fee for registration by the GTCE).
Commencement Information
I1Sch. 2 para. 26 in force at 1.4.2012 by S.I. 2012/924, art. 2