{
  "url": "https://openlegislation.uk/helptosave-accounts-regulations-2018/regulation-2",
  "json_url": "https://openlegislation.uk/helptosave-accounts-regulations-2018/regulation-2.json",
  "legislation": "uksi/2018/87",
  "legislation_title": "The Help–to–Save Accounts Regulations 2018",
  "legislation_url": "https://openlegislation.uk/helptosave-accounts-regulations-2018",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n(a) the following expressions have the meanings given in the Savings (Government Contributions) Act 2017 (“the Act”)—\n“authorised account provider” (see paragraph 9(2)(c) of Schedule 2);\n“benefit entitlement condition” (see paragraphs 5,6 and 8(1)(a) of Schedule 2);\n“bonus” (see paragraph 1 of Schedule 2);\n“eligibility reference dates” (see paragraph 3(4) of Schedule 2);\n“eligible person” (see paragraph 4 of Schedule 2);\n“first benefit entitlement condition” (see paragraph 5 of Schedule 2);\n“Help-to-Save account” (see paragraph 3 of Schedule 2);\n“HMRC” (see section 5(1) of the Act);\n“maturity period” (see paragraph 3(6) of Schedule 2);\n“maximum monthly amount” (see paragraph 10(2) of Schedule 2);\n“second benefit entitlement condition” (see paragraph 6 of Schedule 2);\n“UK connection condition” (see paragraph 7 of Schedule 2); and\n(b) the following expressions have the following meanings—\n“account holder”, “applicant” and “agreed terms” have the meaning given in regulation 11;\n“Management Act” means the Taxes Management Act 1970;\n“Schedule 2” means Schedule 2 to the Act;\n“tax year” means a period beginning with 6th April in one year and ending with 5th April in the next.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 25.1.2018, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/87/regulation/2",
    "retrieved_at": "2026-10-28T23:03:04.231333+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}