Article 2 Addition of fees to the Table in section 343(2) of the Income Tax (Earnings and Pensions) Act 2003

In section 343 of the Income Tax (Earnings and Pensions) Act 2003^f1 (deduction for professional membership fees), at the end of the Table in subsection (2) insert—

“Occupations in the gambling industry

16.

Fee payable—

(a)

on applying for a personal licence from the Gambling Commission under the Gambling Act 2005^f2, or

(b)

on applying to vary such a licence.

17.

Any fee payable to the Gambling Commission under section 132 of that Act.”