Related Commentary  Related HMRC Manuals

211(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.

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