Amendment of Group 5 of Schedule 9 to the Value Added Tax Act 19945
After Note (6A) insert—
6B
For the purposes of Note (6), a pension fund is funded indirectly where contributions are made by a third party on behalf of a pension member.
After Note (6A) insert—
6B
For the purposes of Note (6), a pension fund is funded indirectly where contributions are made by a third party on behalf of a pension member.