Related Commentary  Related CasesRelated HMRC Manuals

212(1)  A scholarship which is provided for a member of an employee's family or household is to be regarded for the purposes of this Chapter as provided by reason of the employment if it is provided under arrangements entered into by–

(a)the employer, or

(b)a person connected with the employer.

212(2)  Subsection (1) applies whether or not the arrangements require the employer or the connected person to contribute directly or indirectly to the cost of providing the scholarship.

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