4. In regulation 2A (meaning of account investor)(1)—
(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.”.
Regulation 2A was inserted by S.I. 2011/1780 and amended by S.I. 2012/1871.