{
  "url": "https://openlegislation.uk/income-tax-professional-fees-order-2015/article-2",
  "json_url": "https://openlegislation.uk/income-tax-professional-fees-order-2015/article-2.json",
  "legislation": "uksi/2015/886",
  "legislation_title": "The Income Tax (Professional Fees) Order 2015",
  "legislation_url": "https://openlegislation.uk/income-tax-professional-fees-order-2015",
  "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": "In section 343 of the Income Tax (Earnings and Pensions) Act 2003 (deduction for professional membership fees), in the Table in subsection (2), item 7 is amended as follows—\n(a) In sub-paragraph (c) for “General Teaching Council for Wales” substitute “Education Workforce Council”.\n(b) Accordingly, in the heading, after “Teachers” insert “etc”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 343 has been amended; the relevant amending instruments are S.I. 2005/1091 and S.I. 2012/924."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/886/article/2",
    "retrieved_at": "2026-10-28T23:40:21.015182+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."
}