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

2.  In section 343 of the Income Tax (Earnings and Pensions) Act 2003(1) (deduction for professional membership fees), in the Table in subsection (2), item 7 is amended as follows—

(a) In sub-paragraph (c) for “General Teaching Council for Wales” substitute “Education Workforce Council”.

(b) Accordingly, in the heading, after “Teachers” insert “etc”.

(1)

Section 343 has been amended; the relevant amending instruments are S.I. 2005/1091 and S.I. 2012/924.