# Savings (Government Contributions) Act 2017, Paragraph 14


(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.
(2) The regulations may (in particular) provide for the account to be treated as never having been a Help-to-Save account.

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Source: https://www.legislation.gov.uk/ukpga/2017/2/schedule/2/paragraph/14 (the official version)
Page: https://openlegislation.uk/savings-government-contributions-act-2017/schedule-2/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.