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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Special rules for scholarships

  • Section 211 Special rules for scholarships: introduction
  • Section 212 Scholarships provided under arrangements entered into by employer or connected person
  • Section 213 Exception for certain scholarships under trusts or schemes
  • Section 214 Scholarships: cost of the benefit
  • Section 215 Limitation of exemption for scholarship income in section 776(1) of ITTOIA 2005
  1. Chapter 10 Taxable benefits: residual liability to charge
  2. Crossheading Special rules for scholarships

Crossheading Special rules for scholarships

From legislation.gov.uk

Contents

  1. Section 211 Special rules for scholarships: introduction
  2. Section 212 Scholarships provided under arrangements entered into by employer or connected person
  3. Section 213 Exception for certain scholarships under trusts or schemes
  4. Section 214 Scholarships: cost of the benefit
  5. Section 215 Limitation of exemption for scholarship income in section 776(1) of ITTOIA 2005
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