# The Income Tax (Professional Fees) Order 2004

S.I. 2004/1360 · made 14 May 2004

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 the section, the Board of Inland Revenue may by order add fees to the Table.

Made under: Income Tax (Earnings and Pensions) Act 2003 (Section 343)

PDFs: Printed copy https://openlegislation.uk/income-tax-professional-fees-order-2004/pdf/uksi_20041360_en.pdf

## Introductory text

INCOME TAX
Made 14th May 2004
Coming into force 17th May 2004
The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 343(3) and (4) of the Income Tax (Earnings and Pensions) Act 2003, make the following Order:

## 1 Citation and commencement

This Order may be cited as the Income Tax (Professional Fees) Order 2004 and shall come into force on 17th May 2004.

## 2 Addition of fee to Table in section 343(2) of Income Tax (Earnings and Pensions) Act 2003

At the end of the Table in section 343(2) of the Income Tax (Earnings and Pensions) Act 2003 there shall be added—
“Occupations in the private security industry
15. Fee payable on applying for a licence from the Security Industry Authority under the Private Security Industry Act 2001.”.

## Signature

Dave Hartnett
Helen Ghosh
Two of the Commissioners of Inland Revenue
14th May 2004

## Explanatory note

(This note is not part of the Order)
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 the section, the Board of Inland Revenue may by order add fees to the Table.
This Order adds to the Table the fee payable on application by a person employed in the private security industry for a licence from the Security Industry Authority under the Private Security Industry Act 2001 (c. 12).
This order does not impose new costs on business.

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Source: https://www.legislation.gov.uk/uksi/2004/1360 (the official version)
Page: https://openlegislation.uk/income-tax-professional-fees-order-2004
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.