2012 No. 3004
The Income Tax (Professional Fees) Order 2012
Made
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred upon them by section 343(3) and (4) of the Income Tax (Earnings and Pensions) Act 20031, make the following Order:
Citation and commencement1
This Order may be cited as the Income Tax (Professional Fees) Order 2012 and comes into force on 1st December 2012.
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.
(This note is not part of the Order)