Paragraph 18

provide that a bonus is payable only if a claim for it is made in accordance with Treasury regulations;

require a person who is or was an authorised account provider to make a claim for a bonus in respect of a Help-to-Save account.

specify the periods within which claims are to be made;

specify the information to be included in claims;

specify the periods to which claims are to relate;

specify the form or manner in which claims are to be made;

make provision about the assessment of claims;

specify steps to be taken if a claim is rejected in whole or part;

confer rights to a review of a rejection of a claim;

make provision for or in connection with appeals against rejections of claims;

provide for amendment of a claim if errors are found in it.

to keep records relating to a Help-to-Save account;

to submit returns of information relating to the operation of a Help-to-Save account.

the information to be included in a return;

the form of a return;

the period to which a return must relate;

the form or manner in which a return is to be submitted;

the period within which a return must be made;

enquiries into, and amendments of, a submitted return.