Income Tax (Professional Fees) Order 2003 comes into force

Implementation date: 1 July 2003

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.