The Income Tax (Professional Fees) Order 2015
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.
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Lifecycle
Department
Made
24 Mar 2015
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In force
01 Apr 2015
Enabling power
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.
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