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14. In regulation 5DDA (additional permitted subscription to an account other than a junior ISA account) after paragraph (3A)(1) insert—
“(3B) For the purposes of paragraph (3) the value of a Lifetime ISA at the date of the deceased’s death includes any government bonus that has accrued to the date of death but has not been paid.”.
Regulation 5DDA was inserted by S.I. 2015/869 and paragraph (3A) was inserted by S.I. 2016/364 and amended by S.I. 2016/977.
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