The Income Tax (Professional Fees) Order 2013 No. 1126

Addition of fees to the Table in section 343(2) of the Income Tax (Earnings and Pensions) Act 2003

2.—(1) In section 343 of the Income Tax (Earnings and Pensions) Act 2003(1) (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 1983(2).”.

(3) After item 5 insert—

“5A.   Fee payable to the Costs Lawyer Standards Board on applying for a costs lawyer practising certificate.”.

(1)

The Table in section 343 has been amended but the amendments are not relevant to this Order.

(2)

1983 c.54; section 34L was inserted by paragraph 10 of Schedule 1 to S.I. 2010/ 234.