http://www.legislation.gov.uk/uksi/2004/1360/contents/made
The Income Tax (Professional Fees) Order 2004
Income tax
Security
Professional fees
King's Printer of Acts of Parliament
2011-07-04
INCOME TAX
Section 343 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) provides for a deduction from the earnings of an employment for an amount paid in respect of a professional fee. “Professional fee” means a fee mentioned in the Table in subsection (2) of the section. Under subsections (3) and (4) of the section, the Board of Inland Revenue may by order add fees to the Table.