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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Fees and subscriptions

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Section 343 Deduction for professional membership fees
Section 344 Deduction for annual subscriptions
Section 345 Decisions of an officer of Revenue and Customs under section 344

Chapter 2 Deductions for employee’s expenses
Crossheading Fees and subscriptions

Crossheading Fees and subscriptions

From legislation.gov.uk

Contents

Section 343 Deduction for professional membership fees
Section 344 Deduction for annual subscriptions
Section 345 Decisions of an officer of Revenue and Customs under section 344