
1 
This Order may be cited as the Income Tax (Professional Fees) Order 2013 and comes into force on 10th May 2013.
2 

(1) In section 343 of the Income Tax (Earnings and Pensions) Act 2003 (deduction for professional membership fees), the Table in subsection (2) is amended as follows—
(2) After item 1 insert—“
1A. 
Trainee registration fee payable by a specialty registrar to a body which recommends specialty registrars to the registrar of the General Medical Council for the award of a certificate of completion of training under section 34L of the Medical Act 1983.”.
(3) After item 5 insert—“
5A. 
Fee payable to the Costs Lawyer Standards Board on applying for a costs lawyer practising certificate.”.
Nick Lodge
Jim Harra
Two of the Commissioners for Her Majesty’s Revenue and Customs
10th May 2013