343 Deduction for professional membership fees
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Fees and subscriptions

343  Deduction for professional membership fees

(1)     A deduction from earnings from an employment is allowed for an amount paid in respect of a professional fee if—

(a)     the duties of the employment involve the practice of the profession to which the fee relates, and

(b)     the registration, certification, licensing or other matter in respect of which the fee is payable is a condition, or one of alternative conditions, which must be met if that profession is to be practised in the performance of those duties.

(2)     In this section “professional fee” means a fee mentioned in the following Table.

Table

Health professionals

1     Fee payable for entry or retention of a name in any of the following—

(a)     . . .

(b)     the register maintained by the Registrar of Chiropractors,

[(c)     the dental care professionals register,]

(d)     the dentists register,

(e)     the register of dispensing opticians,

(f)     the register maintained by [the Health and Care Professions Council],

(g)     . . .

(h)     the register of medical practitioners,

(i)     the register maintained by the Nursing and Midwifery Council,

(j)     either of the registers of opthalmic opticians,

(k)     the register maintained by the Registrar of Osteopaths,

[[(l)     the

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