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13. In regulation 10(2) (qualifying individuals who may invest under an account that is not a junior ISA account)—
(a)in sub-paragraph (a), after “stocks and shares account” insert “or innovative finance account”;
(b)in sub-paragraph (b), for “5D(2)(a)(i), (iia), (iv) or (v)” substitute”5D(2)(a)(iia) or (iv)”;
(c)in sub-paragraph (c), for “5D(2)(a)(iia) or (iv)” substitute “5D(2)(a)(i), (iia), (iv) or (v)”;
(d)after sub-paragraph (c), insert—
“(cza)who, except for a subscription made in accordance with regulation 5D(2)(a)(iia) or (iv), in the case of an innovative finance account, has not subscribed and will not subscribe, to any other innovative finance account, in the year in which the subscription is made;”.
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