Statutory Instruments
2008 No. 836
Income Tax
The Income Tax (Professional Fees) Order 2008
Made
26th March 2008
Coming into force
6th April 2008
The Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred by subsections (3) and (4) of section 343 of the Income Tax (Earnings and Pensions) Act 2003( 1 ).
Citation and commencement
1. This Order may be cited as the Income Tax (Professional Fees) Order 2008 and shall come into force on 6th April 2008.
Addition of fees to Table in section 343(2) of the Income Tax (Earnings and Pensions) Act 2003
2. —(1) In section 343 of the Income Tax (Earnings and Pensions) Act 2003( 2 ) the Table in subsection (2) is amended as follows.
(2) At the end of item 1 (Health professionals) add—
“ (o) the register maintained by the General Social Care Council,
(p) the register maintained by the Care Council for Wales,
(q) the register maintained by the Scottish Social Services Council,
(r) the register maintained by the Northern Ireland Social Care Council. ” .
(3) At the end of item 3 (Animal health professionals) add—
“ (d) the register maintained by the Animal Medicines Training Regulatory Authority pursuant to paragraph 13 of Schedule 3 to the Veterinary Medicines Regulations 2006. ” ( 3 ).
Dave Hartnett
Mike Eland
Two of the Commissioners for Her Majesty’s Revenue and Customs
26th March 2008
2003 c. 1 ; subsections (3) and (4) of section 343 were amended by paragraphs 102(2) and (3)(e) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) .
The Table in section 343 was relevantly amended by S.I. 2005/2011 and 2007/289 .