Paragraph 13
In section 181(1) (value shifting)—
(a)
before “sponsoring employer”, in the first place, insert “ person who is or has been a ”, and
(b)
for “sponsoring employer”, in each other place, substitute “ person ”.
In section 181(1) (value shifting)—
before “sponsoring employer”, in the first place, insert “ person who is or has been a ”, and
for “sponsoring employer”, in each other place, substitute “ person ”.