This section has no associated Explanatory Notes
51E+WIn section 343 of the Income Tax (Earning and Pensions) Act 2003 (deductions for professional membership fees), in paragraph 1 of the Table in subsection (2), omit sub-paragraph (o).
Commencement Information
I1Sch. 15 para. 51 in force at 1.8.2012 by S.I. 2012/1319, art. 2(4)