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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. Special rules for scholarships
  2. Limitation of exemption for scholarship income in section 776(1) of ITTOIA 2005

Section 215 | Limitation of exemption for scholarship income in section 776(1) of ITTOIA 2005

From legislation.gov.uk

If an employment-related benefit consists in the provision of a scholarship, section 776(1) of ITTOIA 2005 (exemption for scholarship income) applies only in relation to the holder of the scholarship.F1

Notes

  1. F1

    Words in s. 215 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 590 (with Sch. 2)

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