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click Section 57 of GST – Consumer Welfare Fund
http://thistleinitiatives.co.uk/blog/marketing-abuse-controls/ The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,—source link
- (a) the amount referred to in sub-section (5) of section 54;
- (b) any income from investment of the amount credited to the Fund; and
- (c) such other monies received by it, in such manner as may be prescribed.