# The Social Security (Contributions) Regulations 2001, Paragraph 11: Fees and subscriptions to professional bodies, learned societies etc

Extent: E+W+S+N.I.

A payment of, or a contribution towards any fee, contribution or annual subscription which, under section 201(1) of the Taxes Act (fees and subscriptions to professional bodies, learned societies etc) is deductible from the emoluments of any office or employment. This paragraph is subject to paragraph 1A of Part 8 of this Schedule.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/X/paragraph/11 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-X/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.