Regulation 5D10
In regulation 5D (subscriptions disregarded for the purposes of the subscription limits in regulations 4ZA and 4ZB)23—
a
in the heading and in paragraph (1) for “4ZA” substitute “4ZA(1)”,
b
after paragraph (2)(a)(i) insert—
ia
a defaulted Lifetime ISA subscription;
ib
a returned withdrawal from a Lifetime ISA following failure of a purchase to complete under paragraph 10(1) of the Schedule;
c
after paragraph (2)(c) insert—
; and
d
in a case within paragraph (2)(a)(ib) the account manager of the Lifetime ISA to which the subscription is made is provided with the information specified in paragraph 9(3)(b) of the Schedule.