Statute
Section 215 — Income Tax (Earnings and Pensions) Act 2003: Limitation of exemption for scholarship income in section 776(1) of ITTOIA 2005
Text of the provision Official document
Limitation of exemption for scholarship income in section 776(1) of ITTOIA 2005 215 If an employment-related benefit consists in the provision of a scholarship, section 776(1) of ITTOIA 2005 (exemption for scholarship income) applies only in relation to the holder of the scholarship.
Official source: legislation.gov.uk
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