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 ysgwyddir gan unigolion wrth sefydlu a chyfrannu at gynlluniau pensiwn preifat, neu sefydlu cynlluniau o'r fath gan sefydliadau sy'n derbyn cronfeydd strwythurol;