If the holding of a professional qualification is a pre-requisite of your employment, you
may claim deduction for your annual membership subscription to one professional association.
如果你份工個牌係必要,好似律師,會計師,測量師呢啲,可以扣一個會費。
The self education expense must be incurred in respect of prescribed courses which were undertaken for the purpose of gaining or maintaining qualifications for use in any employment.