{
  "url": "https://openlegislation.uk/income-tax-professional-fees-order-2005",
  "json_url": "https://openlegislation.uk/income-tax-professional-fees-order-2005.json",
  "id": "uksi/2005/1091",
  "title": "The Income Tax (Professional Fees) Order 2005",
  "short_title": "Income Tax (Professional Fees) 2005",
  "long_title": "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.",
  "citation": "S.I. 2005/1091",
  "type": "uksi",
  "year": "2005",
  "number": "1091",
  "version": "current",
  "date": "2005-04-04",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-professional-fees-order-2005/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-professional-fees-order-2005/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Addition of fee to Table in s.343(2) of Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-professional-fees-order-2005/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-professional-fees-order-2005/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-professional-fees-order-2005/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-08",
      "size": null,
      "url": "https://openlegislation.uk/income-tax-professional-fees-order-2005/pdf/uksi_20051091_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2005/1091/pdfs/uksi_20051091_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2003/1",
      "title": "Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
      "provisions": [
        "section/343"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-professional-fees-order-2005/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-professional-fees-order-2005/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-professional-fees-order-2005/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1091",
    "retrieved_at": "2026-10-29T04:59:58.076161+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."
}