Regulation 4 Regulation 2A

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

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.”.