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The Individual Savings Account Regulations 1998

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Changes over time for: Section 10A

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[F1Lifetime ISA qualifying individuals who may invest under a Lifetime ISAU.K.

10A.—(1) This regulation specifies the description of individual (“Lifetime ISA qualifying individual”) who may invest under a Lifetime ISA.

(2) A Lifetime ISA qualifying individual to whom paragraph (1) refers is an individual who—

(a)is 18 years of age or over;

(b)in relation to a current year payment is under 50 years of age;

(c)in relation to a current year payment or a payment under paragraph (4)(c), has not made, and will not make, any such payment to any other Lifetime ISA in the year in which the payment is made;

(d)has not exceeded the overall subscription limit in regulation 4ZA(1) in that year;

(e)has not exceeded the overall Lifetime ISA payment limit in regulation 4ZA(1A) in that year; and

(f)in relation to a current year payment or a payment under paragraph (4)(c), is resident in the United Kingdom or, if not so resident—

(i)is a person who has general earnings from overseas Crown employment subject to United Kingdom tax within the meaning given by section 28 of ITEPA 2003, or

(ii)is married to or in a civil partnership with a person mentioned in paragraph (i).

(3) Subject to paragraph (4), the following are current year payments—

(a)a subscription of money;

(b)a subscription of shares to which regulation 7(2)(h) applies;

(c)a subscription to which regulation 5D applies;

(d)an additional permitted subscription in accordance with regulation 5DDA;

(e)a replacement subscription in accordance with regulation 5DDB;

(f)an additional permitted subscription on closure of a Help to Buy ISA in accordance with regulation 5DDC; and

(g)a transfer of qualifying investments for a Lifetime ISA component from an account which is not a Lifetime ISA.

(4) The following are not current year payments—

(a)a defaulted Lifetime ISA subscription under regulation 5D(2)(a)(ia);

(b)a returned withdrawal under regulation 5D(2)(a)(ib); F2...

F3(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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