costs incurred by individuals in setting up and contributing towards private pension schemes, or the setting up of such schemes by organisations in receipt of structural funds
costau a gaiff eu hysgwyddo gan unigolion wrth sefydlu a chyfrannu at gynlluniau pensiwn preifat, neu sefydlu cynlluniau o’r fath gan sefydliadau sy’n derbyn cronfeydd strwythurol