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.

This Order comes into force on 1st April 2015.

The Education (Wales) Act 2014 (2014 anaw 5) received Royal Assent on 12th May 2014. Section 2 of that Act provides that the General Teaching Council for Wales is to continue to exist but is re-named the Education Workforce Council from 1st April 2015.

Tax Information and Impact Notes covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.