Statutory Instruments
2014 No. 859
Income Tax
The Income Tax (Professional Fees) Order 2014
Made
28th March 2014
Coming into force
6th April 2014
The Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred upon them by section 343(3) and (4) 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 2014 and comes into force on 6th April 2014.
Addition of fees to the Table in section 343(2) of the Income Tax (Earnings and Pensions) Act 2003
2. The Table in section 343(2) of the Income Tax (Earnings and Pensions) Act 2003( 2 ) (deduction for professional membership fees) is amended as follows—
(a) after item 1A insert—
“ 1B. Trainee registration fee payable by a person listed in the dentists register to a body which provides evidence to the General Dental Council relating to a person’s suitability to be awarded a Certificate of Completion of Specialist Training in a specialist branch of dentistry pursuant to regulations made under section 26(3) and (4) of the Dentists Act 1984 ( 3 ) . ” ;
(b) after item 3(c) insert—
“ (ca) any list or register of veterinary nurses maintained by the Royal College of Veterinary Surgeons, ” .
Jim Harra
Jennie Granger
Two of the Commissioners for Her Majesty’s Revenue and Customs
28th March 2014
2003 c.1 : subsections (3) and (4) of section 343 were amended by paragraphs 102(2) and 102(3)(e) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c.11) .
Section 343 has been amended; the relevant amending instruments are S.I. 2008/836 and S.I. 2013/1126 .