{
  "url": "https://openlegislation.uk/income-tax-professional-fees-order-2003",
  "json_url": "https://openlegislation.uk/income-tax-professional-fees-order-2003.json",
  "id": "uksi/2003/1652",
  "title": "The Income Tax (Professional Fees) Order 2003",
  "short_title": "Income Tax (Professional Fees) 2003",
  "long_title": "Section 343 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) provides for the deduction from earnings of an employment to be allowed 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 the section, the Board of Inland Revenue may by order add fees to the Table.",
  "citation": "S.I. 2003/1652",
  "type": "uksi",
  "year": "2003",
  "number": "1652",
  "version": "current",
  "date": "2003-06-26",
  "revised": false,
  "valid_from": null,
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  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-professional-fees-order-2003/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-professional-fees-order-2003/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Addition of fee to the Table of fees mentioned in section 343(2) of the Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-professional-fees-order-2003/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-professional-fees-order-2003/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-professional-fees-order-2003/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-04",
      "size": null,
      "url": "https://openlegislation.uk/income-tax-professional-fees-order-2003/pdf/uksi_20031652_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2003/1652/pdfs/uksi_20031652_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2003/1",
      "title": "Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
      "provisions": [
        "section/343"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-professional-fees-order-2003/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-professional-fees-order-2003/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-professional-fees-order-2003/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1652",
    "retrieved_at": "2026-10-29T06:21:01.142492+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}