Amendment of the Income Tax (Earnings and Pensions) Act 2003E+W+S
This section has no associated Executive Note
11. In section 343 of the Income Tax (Earnings and Pensions) Act 2003(1) (deduction for professional membership fees), in the Table in subsection (2), in paragraph 1, for sub-paragraphs (l) and (m) substitute—
“(l)the register maintained under article 19 of the Pharmacy Order 2010 so far as relating to pharmacists or pharmacy technicians,”.
Commencement Information
I1Sch. 4 para. 11 in force at 10.2.2010 for specified purposes, see art. 1(3)
I2Sch. 4 para. 11 in force at 27.9.2010 in so far as not already in force by S.I. 2010/1621, art. 2(1), Sch.
(1)
2003 c.1. The list of fees in paragraph 1 of the Table in section 343(2) was amended by the Health and Social Care Act 2008 (c.14), Schedule 15 and by S.I. 2005/2011, 2007/289 and 2008/836.