Related Commentary  Related HMRC Manuals

344(1)  A deduction from earnings from an employment is allowed for an amount paid in respect of an annual subscription if–

(a)it is paid to a body of persons approved under this section, and

(b)the activities of the body which are directed to one or more of the objects within subsection (2) are of direct benefit to, or concern the profession practised in, the performance of the duties of the employment.

344(2)  The objects are–

(a)the advancement or dissemination of knowledge (whether generally or among persons belonging to the same or similar professions or occupying the same or similar positions),

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