Income Tax (Earnings and Pensions) Act 2003

Taxable benefits: residual liability to charge

32 (1) This paragraph applies in relation to Chapter 10 of Part 3.

(2) In section 206, the references in subsection (4) and step 2 in subsection (5) to the cost of a benefit determined under section 205 are to be read as including a reference to the cost of a benefit determined under section 156(5) of ICTA.

(3) Sections 212, 213 and 215 do not have effect in relation to any payment if—

(a) it is made in respect of a scholarship awarded before 15th March 1983,

(b) the first payment in respect of the scholarship was made before 6th April 1984, and

(c) in relation to payments made after 5th April 1989, the person holding the scholarship (“the scholar”) is receiving full-time instruction at the university, college, school or other educational establishment at which the scholar was receiving such instruction on—

(i) 15th March 1983, in a case where the first payment in respect of the scholarship was made before that date, or

(ii) the date on which the first such payment was made, in any other case.

(4) For the purposes of sub-paragraph (3)(c), a payment made before 6th April 1989 in respect of any period beginning on or after that date is treated as made at the beginning of that period.