EIM30000 - The benefits code: scholarships provided for members of the family or household of a director or employee: contents
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EIM30001Scholarships: general
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EIM30002Extended meaning of 'by reason of the employment'
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EIM30003The amount of the chargeable benefit
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EIM30004Fortuitous scholarship awards do not give rise to a chargeable benefit
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EIM30005Claims that awards of scholarships are fortuitous
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EIM30006Identifying and recording educational trusts
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EIM30007Returns by trustees of payments made by educational trusts
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EIM30008Draft letter to trustees of educational trusts