{
  "url": "https://openlegislation.uk/savings-government-contributions-act-2017/schedule-1/paragraph-9",
  "json_url": "https://openlegislation.uk/savings-government-contributions-act-2017/schedule-1/paragraph-9.json",
  "legislation": "ukpga/2017/2",
  "legislation_title": "Savings (Government Contributions) Act 2017",
  "legislation_url": "https://openlegislation.uk/savings-government-contributions-act-2017",
  "path": "schedule/1/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) Treasury regulations may make provision—\n(a) for requiring a person who is or was a plan manager of a Lifetime ISA, or the investor, to submit returns of information relating to withdrawals from the Lifetime ISA;\n(b) about steps to be taken by the plan manager of a Lifetime ISA before relying on paragraph 7;\n(c) specifying the date by which a withdrawal charge must be paid;\n(d) charging interest on a withdrawal charge that is due but unpaid;\n(e) for collecting a withdrawal charge and any interest charged on it, or otherwise for the purpose of fully implementing paragraph 8;\n(f) for refunding a withdrawal charge or any interest paid on it.\n(2) The provision that may be made under sub-paragraph (1)(a) includes (in particular) provision about—\n(a) the information to be included in a return;\n(b) the form of a return;\n(c) the form or manner in which a return is to be submitted;\n(d) the period to which a return must relate;\n(e) the period within which a return must be made;\n(f) enquiries into, and amendments of, a submitted return.\n(3) The provision that may be made under sub-paragraph (1)(e) includes (in particular) provision applying or incorporating, with or without modifications, any enactment relating to the payment, collection or management of a tax.\n(4) In this paragraph “withdrawal charge” means an amount payable under paragraph 8.\n(5) Treasury regulations may authorise HMRC to specify any of the matters mentioned in sub-paragraph (2)(a) to (d).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/2/schedule/1/paragraph/9",
    "retrieved_at": "2026-10-29T09:05:53.757599+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."
}