{
  "url": "https://openlegislation.uk/income-tax-professional-fees-order-2005/note",
  "json_url": "https://openlegislation.uk/income-tax-professional-fees-order-2005/note.json",
  "legislation": "uksi/2005/1091",
  "legislation_title": "The Income Tax (Professional Fees) Order 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-professional-fees-order-2005",
  "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 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.\nThis 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.\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/2005/1091/note",
    "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."
}