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Doctors (Professional Subscriptions)

Volume 949: debated on Friday 12 May 1978

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asked the Chancellor of the Exchequer if the annual subscription a doctor pays to the British Medical Association is allowable as a tax-free expense.

Yes. It is allowable either under the Schedule D expenses rules because the expense is incurred wholly and exclusively for the purpose of his profession, or under Section 192 of the Taxes Act 1970 because the association has been approved by the Inland Revenue as existing mainly for the advancement of knowledge or the maintenance of professional standards.