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Tax relief for professional fees: regulations

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The Income Tax (Professional Fees) Order, SI 2013/1126, allows relief for the trainee registration fee payable by a specialty registrar to the body which recommends specialty registrars to the registrar of the General Medical Council for the award of a certificate of completion of training; and allows tax relief for fees paid by costs lawyers to the Costs Lawyer Standards Board in order to acquire a costs lawyer practising certificate.