# The Individual Savings Account (Amendment No. 2) Regulations 2017, Regulation 14: Regulation 5DDA


In regulation 5DDA (additional permitted subscription to an account other than a junior ISA account) after paragraph (3A) insert—
“(3B) For the purposes of paragraph (3) the value of a Lifetime ISA at the date of the deceased’s death includes any government bonus that has accrued to the date of death but has not been paid.”.

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Source: https://www.legislation.gov.uk/ukdsi/2017/9780111154618/regulation/14 (the official version)
Page: https://openlegislation.uk/draft-individual-savings-account-amendment-no-2-regulations-2017/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.