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Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Section 211
Version Superseded: 01/04/2010
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Income Tax (Earnings and Pensions) Act 2003, Section 211 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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211Special rules for scholarships: introductionU.K.
This section has no associated Explanatory Notes
(1)Sections 212 to 214 supplement the preceding provisions of this Chapter in the following ways—
section 212 provides for certain scholarships provided under arrangements entered into by an employer or a connected person to be regarded as provided by reason of an employment;
section 213 provides that this Chapter does not apply to certain scholarships provided under a trust fund or a scheme;
section 214 provides a different method of determining the cost of an employment-related benefit if it consists in the provision of a scholarship from a trust fund.
(2)Section 215 limits the extent to which section 331 of ICTA (exemption for scholarship income) applies to a scholarship whose provision constitutes an employment-related benefit.
(3)In this section and sections 212 to 215 “scholarship” includes a bursary, exhibition or other similar educational endowment.
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