List 3: Deduction for fees
and subscriptions paid to professional bodies or learned societies
Deduction for fees and subscriptions paid to professional bodies or
learned societies: Section 344 ITEPA 2003 (formerly Section 201 ICTA 1988)
This list shows:
- professional bodies and learned societies, approved by HM Revenue
& Customs (HMRC) for the purposes of Section 344 ITEPA 2003 (formerly
S201 ICTA 1988).
- details of statutory fees or contributions allowable for years 2003-04
onwards are within S343 ITEPA 2003 (for earlier years S201(2) ICTA 1988).
The list includes all bodies approved by the Commissioners for HMRC
up to 31 October 2011. The list will be kept up to date periodically.
It is available in both HTML and PDF format. To view a PDF
document you must have Adobe Acrobat Reader
installed on your computer. To save a file to your hard drive, right click
on the link and choose the save option.
