Regulation 2A4

In regulation 2A (meaning of account investor)13

a

in paragraph (2) after “junior ISA account” insert “nor a Lifetime ISA”, and

b

after paragraph (5) insert—

6

In relation to a Lifetime ISA, “account investor” means an individual who—

a

makes, or has made, a qualifying addition to a Lifetime ISA, and

b

at the time of each qualifying addition by the individual into the Lifetime ISA, is a Lifetime ISA qualifying individual.