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The Income Tax (Professional Fees) Order 2005

S.I. 2005/1091 · Made 4 April 2005

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

INCOME TAX

Made 4th April 2005

Coming into force 6th April 2005

The Commissioners of Inland Revenue, in exercise of the power conferred upon them by section 343(3) and (4) of the Income Tax (Earnings and Pensions) Act 2003f1, make the following Order:

Annotations to the whole text

Footnotes

f1

2003 c. 1.

Contents

  1. 1Citation and commencement
  2. 2Addition of fee to Table in s.343(2) of Income Tax (Earnings and Pensions) Act 2003
  3. Signature
  4. Explanatory note

1Citation and commencement

This Order may be cited as the Income Tax (Professional Fees) Order 2005 and shall come into force on 6th April 2005.

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

At the end of item 7 in the Table of fees in section 343(2) of the Income Tax (Earnings and Pensions) Act 2003f1 there shall be added—

“(d)

the register maintained by the General Teaching Council for Northern Ireland.”.

Signature

Ann Chant

Helen Ghosh

Two of the Commissioners of Inland Revenue

4th April 2005

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 employment income 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) the Board of Inland Revenue may by order add fees to the Table.

This Order amends the Table the fee payable for the entry or retention of a name in the register maintained by the General Teaching Council for Northern Ireland.

This Order does not impose new costs on business.