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), in the Table in subsection (2), item 7 is amended as follows—

(a)

In sub-paragraph (c) for “General Teaching Council for Wales” substitute “Education Workforce Council”.

(b)

Accordingly, in the heading, after “Teachers” insert “etc”.

Annotations

Footnotes

f1: Section 343 has been amended; the relevant amending instruments are S.I. 2005/1091 and S.I. 2012/924.