{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-211",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-211.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/211",
  "kind": "section",
  "number": "211",
  "heading": "Special rules for scholarships: introduction",
  "text": "(1) Sections 212 to 214 supplement the preceding provisions of this Chapter in the following ways—\nsection 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;\nsection 213 provides that this Chapter does not apply to certain scholarships provided under a trust fund or a scheme;\nsection 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.\n(2) Section 215 limits the extent to which section 776(1) of ITTOIA 2005 (exemption for scholarship income) applies to a scholarship whose provision constitutes an employment-related benefit.\n(3) In this section and sections 212 to 215 “scholarship” includes a bursary, exhibition or other similar educational endowment.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 211(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 298 (with Sch. 9 paras. 1-9, 22)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/211",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}