{
  "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-10A",
  "json_url": "https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-10A.json",
  "legislation": "uksi/1998/1870",
  "legislation_title": "The Individual Savings Account Regulations 1998",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-regulations-1998",
  "path": "regulation/10A",
  "kind": "regulation",
  "number": "10A",
  "heading": "Lifetime ISA qualifying individuals who may invest under a Lifetime ISA",
  "text": "(1) This regulation specifies the description of individual (“Lifetime ISA qualifying individual”) who may invest under a Lifetime ISA.\n(2) A Lifetime ISA qualifying individual to whom paragraph (1) refers is an individual who—\n(a) is 18 years of age or over;\n(b) in relation to a current year payment is under 50 years of age;\n(c) in relation to a current year payment or a payment under paragraph (4)(c), has not made, and will not make, any such payment to any other Lifetime ISA in the year in which the payment is made;\n(d) has not exceeded the overall subscription limit in regulation 4ZA(1) in that year;\n(e) has not exceeded the overall Lifetime ISA payment limit in regulation 4ZA(1A) in that year; and\n(f) in relation to a current year payment or a payment under paragraph (4)(c), is resident in the United Kingdom or, if not so resident—\n(i) is a person who has general earnings from overseas Crown employment subject to United Kingdom tax within the meaning given by section 28 of ITEPA 2003, or\n(ii) is married to or in a civil partnership with a person mentioned in paragraph (i).\n(3) Subject to paragraph (4), the following are current year payments—\n(a) a subscription of money;\n(b) a subscription of shares to which regulation 7(2)(h) applies;\n(c) a subscription to which regulation 5D applies;\n(d) an additional permitted subscription in accordance with regulation 5DDA;\n(e) a replacement subscription in accordance with regulation 5DDB;\n(f) an additional permitted subscription on closure of a Help to Buy ISA in accordance with regulation 5DDC; and\n(g) a transfer of qualifying investments for a Lifetime ISA component from an account which is not a Lifetime ISA.\n(4) The following are not current year payments—\n(a) a defaulted Lifetime ISA subscription under regulation 5D(2)(a)(ia);\n(b) a returned withdrawal under regulation 5D(2)(a)(ib); ...\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 10A inserted (6.4.2017) by The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466), regs. 1, 21"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 10A(4) omitted (6.4.2024) by virtue of The Individual Savings Account (Amendment) Regulations 2024 (S.I. 2024/350), regs. 1, 18(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 10A(4)(c) omitted (6.4.2024) by virtue of The Individual Savings Account (Amendment) Regulations 2024 (S.I. 2024/350), regs. 1, 18(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "uksi/2026/1130",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 3) Regulations 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/1870/regulation/10A",
    "retrieved_at": "2026-10-29T11:24:14.041613+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."
}