11. In section 343 of the Income Tax (Earnings and Pensions) Act 2003(1) (deduction for professional membership fees), in the Table in subsection (2), in paragraph 1, for sub-paragraphs (l) and (m) substitute—
“(l)the register maintained under article 19 of the Pharmacy Order 2010 so far as relating to pharmacists or pharmacy technicians,”.
Commencement Information
I1Sch. 4 para. 11 in force at 10.2.2010 for specified purposes, see art. 1(3)
I2Sch. 4 para. 11 in force at 27.9.2010 in so far as not already in force by S.I. 2010/1621, art. 2(1), Sch.
2003 c.1. The list of fees in paragraph 1 of the Table in section 343(2) was amended by the Health and Social Care Act 2008 (c.14), Schedule 15 and by S.I. 2005/2011, 2007/289 and 2008/836.