Income Tax (Professional Fees) Order 2003 comes into force

The Income Tax (Earnings and Pensions) Act 2003, section 343 provides for the deduction from earnings to be allowed for an amount paid in respect of a professional fee. 'Professional fee' means a fee mentioned in the Table in section 343(2). The Order adds to the Table the fee payable by a person employed or to be employed at a United Kingdom airport for a criminal records check required for the issue of a security pass authorising him to enter areas within the airport. The Order can be viewed on the OPSI website.