http://www.legislation.gov.uk/uksi/2014/859/signature/made
The Income Tax (Professional Fees) Order 2014
en
King's Printer of Acts of Parliament
2015-07-03
INCOME TAX
Section 343 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) provides for a deduction from the earnings of an employment for an amount paid in respect of a professional fee. “Professional fee” means a fee mentioned in the Table in subsection (2) of the section. Under subsections (3) and (4) of section 343, the Commissioners for Her Majesty’s Revenue and Customs may by order add professional fees to the Table.
Jim HarraJennie GrangerTwo of the Commissioners for Her Majesty’s Revenue and Customs