213 Exception for certain scholarships under trusts or schemes
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

213  Exception for certain scholarships under trusts or schemes

(1)     This Chapter does not apply to an employment-related benefit consisting in the provision of a scholarship if conditions A, B, C and D are met.

(2)     Condition A is that the scholarship would not be regarded as provided by reason of the

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