{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-214",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-214.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/214",
  "kind": "section",
  "number": "214",
  "heading": "Scholarships: cost of the benefit",
  "text": "If an employment-related benefit consists in the provision of a scholarship from a trust fund—\n(a) section 204 does not apply, and\n(b) the cost of the benefit is the total of the payments made from the fund to the person holding the scholarship.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/214",
    "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."
}