Explanatory note

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.