# Savings (Government Contributions) Act 2017, Paragraph 9


(1) Treasury regulations may make provision—
(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;
(b) about steps to be taken by the plan manager of a Lifetime ISA before relying on paragraph 7;
(c) specifying the date by which a withdrawal charge must be paid;
(d) charging interest on a withdrawal charge that is due but unpaid;
(e) for collecting a withdrawal charge and any interest charged on it, or otherwise for the purpose of fully implementing paragraph 8;
(f) for refunding a withdrawal charge or any interest paid on it.
(2) The provision that may be made under sub-paragraph (1)(a) includes (in particular) provision about—
(a) the information to be included in a return;
(b) the form of a return;
(c) the form or manner in which a return is to be submitted;
(d) the period to which a return must relate;
(e) the period within which a return must be made;
(f) enquiries into, and amendments of, a submitted return.
(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.
(4) In this paragraph “withdrawal charge” means an amount payable under paragraph 8.
(5) Treasury regulations may authorise HMRC to specify any of the matters mentioned in sub-paragraph (2)(a) to (d).

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Source: https://www.legislation.gov.uk/ukpga/2017/2/schedule/1/paragraph/9 (the official version)
Page: https://openlegislation.uk/savings-government-contributions-act-2017/schedule-1/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.