{
  "url": "https://openlegislation.uk/savings-government-contributions-act-2017/schedule-2/paragraph-14",
  "json_url": "https://openlegislation.uk/savings-government-contributions-act-2017/schedule-2/paragraph-14.json",
  "legislation": "ukpga/2017/2",
  "legislation_title": "Savings (Government Contributions) Act 2017",
  "legislation_url": "https://openlegislation.uk/savings-government-contributions-act-2017",
  "path": "schedule/2/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "(1) Treasury regulations may make provision having effect in a case where a Help-to-Save account is opened for an individual who is not an eligible person on the eligibility reference dates, including where that is established as a result of a determination made with backdated effect after the account is opened for the individual.\n(2) The regulations may (in particular) provide for the account to be treated as never having been a Help-to-Save account.",
  "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/2/paragraph/14",
    "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."
}