13(1)This paragraph applies where a claim is made for a bonus for any qualifying additions.U.K.
(2)An officer of Revenue and Customs may—
(a)enter any business premises of a relevant plan manager, and
(b)inspect documents that are on the premises,
if the officer reasonably requires to inspect the documents in connection with the claim.
(3)A person is a “relevant plan manager” for the purposes of this paragraph if the person—
(a)is the plan manager of any Lifetime ISA to which any of the qualifying additions was made,
(b)was the plan manager of a Lifetime ISA at or after the time any of the qualifying additions was made to that Lifetime ISA, or
(c)is the plan manager of the Lifetime ISA to which the bonus would be or has been paid.
(4)See also paragraph 15.