211Special rules for scholarships: introductionU.K.
(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.