Statutory Instruments
2012 No. 3004
Income Tax
The Income Tax (Professional Fees) Order 2012
Made
30th November 2012
Coming into force
1st December 2012
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred upon them by section 343(3) and (4) of the Income Tax (Earnings and Pensions) Act 2003( 1 ), make the following Order:
Citation and commencement
1. This Order may be cited as the Income Tax (Professional Fees) Order 2012 and comes into force on 1st December 2012.
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( 2 ) (deduction for professional membership fees), at the end of the Table in subsection (2) insert—
“ Occupations in the gambling industry
16. Fee payable—
(a) on applying for a personal licence from the Gambling Commission under the Gambling Act 2005 ( 3 ) , or
(b) on applying to vary such a licence.
17. Any fee payable to the Gambling Commission under section 132 of that Act. ”
Jim Harra
Ruth Owen
Two of the Commissioners for Her Majesty’s Revenue and Customs
30th November 2012
2003 c.1 ; subsections (3) and (4) of section 343 were amended by paragraphs 101, 102(2) and 102(3)(e) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c.11) .
Relevant amending instruments are S.I. 2003/1652 , and S.I. 2004/1360 .