SE30000 - Scholarships provided for members of the family or household of a director or employee in Part V Chapter II ICTA 1988: table of contents

SE30001Scholarships awarded after 14 March 1983: general
SE30002Extended meaning of 'by reason of the employment'
SE30003The amount of the chargeable benefit
SE30004Fortuitous scholarship awards do not give rise to a chargeable benefit
SE30005Claims that awards of scholarships are fortuitous
SE30006Identifying and recording educational trusts
SE30007Returns by trustees of payments made by educational trusts
SE30008Draft letter to trustees of educational trusts