Special rules apply to scholarships (ITEPA 2003, s. 211–215). A scholarship includes an exhibition, bursary or any other similar educational endowment (ITEPA 2003, s. 211(3)). A scholarship which is provided for a member of an employee's family or household is to be regarded for the purposes of the residual liability to charge under the benefits code 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 (ITEPA 2003, s. 212(1): emphasis added).

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