{
  "url": "https://openlegislation.uk/income-tax-professional-fees-order-2003/note",
  "json_url": "https://openlegislation.uk/income-tax-professional-fees-order-2003/note.json",
  "legislation": "uksi/2003/1652",
  "legislation_title": "The Income Tax (Professional Fees) Order 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-professional-fees-order-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nSection 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.\nThis Order adds to the Table the fee payable by a person employed or to be employed at a United Kingdom airport for a criminal records check required for the issue of a security pass authorising him to enter areas within the airport.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1652/note",
    "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."
}