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.