Fees and subscriptions to professional bodies, learned societies etcU.K.
11. A payment of, or a contribution towards any fee, contribution or annual subscription which, under section 201(1) of the Taxes Act (fees and subscriptions to professional bodies, learned societies etc) is deductible from the emoluments of any office or employment. [F1This paragraph is subject to paragraph 1A of Part 8 of this Schedule.]
Textual Amendments
F1Words in Sch. 3 Pt. X para. 11 inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 6(3)