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SCHEDULES

SCHEDULE 1U.K.Lifetime ISAs: further provision

Part 1 U.K.Introductory

Interpretation: meaning of “bonus”, “plan manager” and “document”U.K.

1(1)In this Schedule “bonus” means a government bonus under section 1.U.K.

(2)For the meaning of “plan manager”, in relation to a Lifetime ISA, see section 696(2) of the Income Tax (Trading and Other Income) Act 2005.

(3)In this Schedule “document” includes a part of a document (except where the context otherwise requires).