The Income Tax (Professional Fees) Order, SI 2012/3004, adds to the table in ITEPA 2003 s 343 fees payable under the Gambling Act 2005 on application for or variation of a personal licence, and any fee payable under s 132 of that Act. ITEPA 2003 s 343 provides for a deduction from employment earnings for professional fees.
The Income Tax (Professional Fees) Order, SI 2012/3004, adds to the table in ITEPA 2003 s 343 fees payable under the Gambling Act 2005 on application for or variation of a personal licence, and any fee payable under s 132 of that Act. ITEPA 2003 s 343 provides for a deduction from employment earnings for professional fees.
