Addition of fees to the Table in section 343(2) of the Income Tax (Earnings and Pensions) Act 20032
In section 343 of the Income Tax (Earnings and Pensions) Act 20032 (deduction for professional membership fees), at the end of the Table in subsection (2) insert—
Occupations in the gambling industry
16
Fee payable—
a
on applying for a personal licence from the Gambling Commission under the Gambling Act 20053, or
b
on applying to vary such a licence.
17
Any fee payable to the Gambling Commission under section 132 of that Act.