The Income Tax (Professional Fees) Order 2014

• Citation: S.I. 2014/859
• Sections: 2

Section 1 Citation and commencement

This Order may be cited as the Income Tax (Professional Fees) Order 2014 and comes into force on 6th April 2014.

Section 2 Addition of fees to the Table in section 343(2) of the Income Tax (Earnings and Pensions) Act 2003

The Table in section 343(2) of the Income Tax (Earnings and Pensions) Act 2003 (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 .

(b) after item 3(c) insert—

(ca) any list or register of veterinary nurses maintained by the Royal College of Veterinary Surgeons,