Related Commentary  Related HMRC Manuals

213(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.

213(2)  Condition A is that the scholarship would not be regarded as provided by reason of the employment if section 201(3) and section 212 were disregarded.

213(3)  Condition B is that the holder of the scholarship is a full-time student.

213(4)  Condition C is that the scholarship is provided from a trust fund or under a scheme.

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