{
  "url": "https://openlegislation.uk/income-tax-professional-fees-order-2013/article-2",
  "json_url": "https://openlegislation.uk/income-tax-professional-fees-order-2013/article-2.json",
  "legislation": "uksi/2013/1126",
  "legislation_title": "The Income Tax (Professional Fees) Order 2013",
  "legislation_url": "https://openlegislation.uk/income-tax-professional-fees-order-2013",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Addition of fees to the Table in section 343(2) of the Income Tax (Earnings and Pensions) Act 2003",
  "text": "(1) In section 343 of the Income Tax (Earnings and Pensions) Act 2003 (deduction for professional membership fees), the Table in subsection (2) is amended as follows—\n(2) After item 1 insert—\n“1A. Trainee registration fee payable by a specialty registrar to a body which recommends specialty registrars to the registrar of the General Medical Council for the award of a certificate of completion of training under section 34L of the Medical Act 1983.”.\n(3) After item 5 insert—\n“5A. Fee payable to the Costs Lawyer Standards Board on applying for a costs lawyer practising certificate.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The Table in section 343 has been amended but the amendments are not relevant to this Order."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1983 c.54; section 34L was inserted by paragraph 10 of Schedule 1 to S.I. 2010/ 234."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1126/article/2",
    "retrieved_at": "2026-10-29T00:54:58.755052+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."
}