If parents of the child have contracted with the school to pay the child’s school fees and grandfather then in fact pays the fees directly to the school this would seem to satisfy s3A(2)(b) and thus is a PET.
If grandfather pays monies to parents then clearly a PET.
If grandparents contract directly with school to pay grandson’s school fees why is this not a CLT? It would not satisfy either of s3A(2)(a) or (b)?
Malcolm Finney