# Income Tax (Earnings and Pensions) Act 2003, Section 211: Special rules for scholarships: introduction

Extent: E+W+S+N.I.

(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 776(1) of ITTOIA 2005 (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.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/211 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-211
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.