1. Introductory Text

2. 1. Government contributions to Lifetime ISAs

3. 2. Government contributions to Help-to-Save accounts

4. 3. Income tax treatment of Government contributions under section 1 or 2

5. 4. Regulations

6. 5. Interpretation and amendments

7. 6. Short title and commencement

8. SCHEDULES

   1. SCHEDULE 1

      Lifetime ISAs: further provision

      1. Part 1 Introductory

         1. 1. Interpretation: meaning of “bonus”, “plan manager” and “document”

         2. 2. HMRC responsible for administration of bonuses and withdrawal charges

      2. Part 2 Payment of government bonuses

         1. 3. Claims for bonuses

         2. 4. Recovery of wrongly-paid bonus

         3. 5. Penalties for inaccuracies in claims

         4. 6. Information notice may require information related to claim for bonus

      3. Part 3 Charges on some withdrawals from Lifetime ISAs

         1. 7. Withdrawals not triggering charge

         2. 8. Charge when non-exempt withdrawal made

         3. 9. Payment of withdrawal charges

         4. 10. Information notice may require information related to withdrawals

         5. 11. Meaning of “investor” and “withdrawal”

      4. Part 4 Enforcement of information requirements

         1. 12. Penalties for inaccuracies in information provided in response to requirements

         2. 13. Power to inspect documents relating to claims

         3. 14. Power to inspect documents relating to withdrawals

         4. 15. Supplementary provisions about inspections

         5. 16. Penalties for non-compliance with information requirements

      5. Part 5 Further provision about penalties

         1. 17. Penalties for dishonesty

      6. Part 6 Information sharing

         1. 18. Information sharing between HMRC and others

   2. SCHEDULE 2

      Help-to-Save accounts: further provision

      1. Part 1 Introductory

         1. 1. Interpretation: meaning of “bonus”

         2. 2. HMRC responsibility for administration of bonuses

         3. 3. Interpretation: meaning of “Help-to-Save account”

      2. Part 2 Eligibility

         1. 4. “Eligible person”

         2. 5. Benefit entitlement conditions: working tax credit

         3. 6. Benefit entitlement conditions: universal credit

         4. 7. UK connection condition

         5. 8. Power to make further provision about eligibility

      3. Part 3 Account providers and features of accounts

         1. 9. Authorised account providers

         2. 10. Required features of Help-to-Save accounts

         3. 11. Opening a Help-to-Save account

         4. 12. Account provider to be notified about absence from UK

         5. 13. Further provision about Help-to-Save accounts

         6. 14. Accounts wrongly treated as Help-to-Save accounts

      4. Part 4 Government bonuses

         1. 15. Calculation and payment of government bonuses

         2. 16. Recovery of wrongly-paid bonus

      5. Part 5 Information

         1. 17. Information sharing between HMRC and others

         2. 18. Claims and returns

         3. 19. Information notices

         4. 20. Penalties for inaccuracies in information provided in response to requirements

         5. 21. Power to inspect documents relating to claims

         6. 22. Penalties for non-compliance with information requirements

         7. 23. (1) Sub-paragraph (2) applies to a person who, in complying...

         8. 24. Interpretation: meaning of “document”