Under ITEPA 2003, s. 212(3), a scholarship is not to be regarded as provided by reason of an employment by virtue of ITEPA 2003, s. 212(1) if:

(1)the employer is an individual; and

(2)the arrangements are made in the normal course of the employer's domestic, family or personal relationships.

ITEPA 2003, s. 213 provides an exception for certain scholarships under trusts or schemes. Scholarships do not come within the residual liability to charge if all four of the following conditions are met.

Condition A is that the scholarship would not be regarded as provided by reason of the employment, but for the deeming provisions, ITEPA 2003, s. 201(3) and s. 212.

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