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