{
  "url": "https://openlegislation.uk/income-tax-professional-fees-order-2004/note",
  "json_url": "https://openlegislation.uk/income-tax-professional-fees-order-2004/note.json",
  "legislation": "uksi/2004/1360",
  "legislation_title": "The Income Tax (Professional Fees) Order 2004",
  "legislation_url": "https://openlegislation.uk/income-tax-professional-fees-order-2004",
  "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 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.\nThis 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).\nThis order does not impose new costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1360/note",
    "retrieved_at": "2026-10-29T05:24:56.834936+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."
}