Regulation 10 Regulation 5D

in the heading and in paragraph (1) for “4ZA” substitute “4ZA(1)”,

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;”, and

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.”.