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SCHEDULES

SCHEDULE 1U.K.Lifetime ISAs: further provision

Part 3 U.K.Charges on some withdrawals from Lifetime ISAs

Meaning of “investor” and “withdrawal”U.K.

11U.K.Treasury regulations may make provision about—

(a)who, for purposes of this Schedule, is (or is not) “the investor” in relation to a Lifetime ISA;

(b)what, for purposes of this Schedule, counts (or does not count) as “a withdrawal” in relation to a Lifetime ISA.