Statute
Section 214 — Income Tax (Earnings and Pensions) Act 2003: Scholarships: cost of the benefit
Text of the provision Official document
Scholarships: cost of the benefit 214 If an employment-related benefit consists in the provision of a scholarship from a trust fund—
a section 204 does not apply, and b the cost of the benefit is the total of the payments made from the fund to the person holding the scholarship.
Official source: legislation.gov.uk
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