Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 10Taxable benefits: residual liability to charge
Special rules for scholarships
215Limitation of exemption for scholarship income in section 331 of ICTA
If an employment-related benefit consists in the provision of a scholarship, section 331(1) of F1section 776(1) of ITTOIA 2005 (exemption for scholarship income) applies only in relation to the holder of the scholarship.