# Savings (Government Contributions) Act 2017, Paragraph 18


(1) Treasury regulations may—
(a) provide that a bonus is payable only if a claim for it is made in accordance with Treasury regulations;
(b) 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.
(2) With regards to claims for bonuses, Treasury regulations may—
(a) specify the periods within which claims are to be made;
(b) specify the information to be included in claims;
(c) specify the periods to which claims are to relate;
(d) specify the form or manner in which claims are to be made;
(e) make provision about the assessment of claims;
(f) specify steps to be taken if a claim is rejected in whole or part;
(g) confer rights to a review of a rejection of a claim;
(h) make provision for or in connection with appeals against rejections of claims;
(i) provide for amendment of a claim if errors are found in it.
(3) Treasury regulations may authorise HMRC to specify any of the matters mentioned in sub-paragraph (2)(b) to (d).
(4) Treasury regulations may make provision for requiring a person who is or was an authorised account provider—
(a) to keep records relating to a Help-to-Save account;
(b) to submit returns of information relating to the operation of a Help-to-Save account.
(5) The provision that may be made under sub-paragraph (4)(b) includes (in particular) information about—
(a) the information to be included in a return;
(b) the form of a return;
(c) the period to which a return must relate;
(d) the form or manner in which a return is to be submitted;
(e) the period within which a return must be made;
(f) enquiries into, and amendments of, a submitted return.
(6) Treasury regulations may authorise HMRC to specify any of the matters mentioned in sub-paragraph (5)(a) to (d).

---
Source: https://www.legislation.gov.uk/ukpga/2017/2/schedule/2/paragraph/18 (the official version)
Page: https://openlegislation.uk/savings-government-contributions-act-2017/schedule-2/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.