Statutory Instruments

2014 No. 859

Income Tax

The Income Tax (Professional Fees) Order 2014

Made

28th March 2014

Coming into force

6th April 2014

The Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred upon them by section 343(3) and (4) of the Income Tax (Earnings and Pensions) Act 2003(1).

(1)

2003 c.1: subsections (3) and (4) of section 343 were amended by paragraphs 102(2) and 102(3)(e) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c.11).