137E+W+SIn section 343 of the Income Tax (Earnings and Pensions) Act 2003 (deduction for professional membership fees), in the table in subsection (2)—
(a)for “patent agent” and “patent agents” (in each place) substitute “ patent attorney ” and “ patent attorneys ” respectively, and
(b)for “trade mark agent” and “trade mark agents” (in each place) substitute “ trade mark attorney ” and “ trade mark attorneys ” respectively.