14(1)This paragraph applies if there is a time when any investments held under a Lifetime ISA are attributable, directly or indirectly, to an amount paid by way of bonus for any qualifying additions.U.K.
(2)An officer of Revenue and Customs may—
(a)enter any business premises of a relevant person, and
(b)inspect documents that are on the premises,
if the officer reasonably requires to inspect the documents in connection with establishing whether there have been any withdrawals from the Lifetime ISA and, if so, the details of any such withdrawals.
(3)Each of the following is a “relevant person” for the purposes of sub-paragraph (2)—
(a)the person (if any) who is the plan manager of the Lifetime ISA at the time mentioned in sub-paragraph (1),
(b)any person who is the plan manager of the Lifetime ISA at any later time, and
(c)any other person who appears to an officer of Revenue and Customs to be a person who may have received the whole or part of a withdrawal from the Lifetime ISA.
(4)See also paragraph 15.