Addition of fees to the Table in section 343(2) of the Income Tax (Earnings and Pensions) Act 20032

1

In section 343 of the Income Tax (Earnings and Pensions) Act 20032 (deduction for professional membership fees), the Table in subsection (2) is amended as follows—

2

After item 1 insert—

1A

Trainee registration fee payable by a specialty registrar to a body which recommends specialty registrars to the registrar of the General Medical Council for the award of a certificate of completion of training under section 34L of the Medical Act 19833.

3

After item 5 insert—

5A

Fee payable to the Costs Lawyer Standards Board on applying for a costs lawyer practising certificate.