18(1)Treasury regulations may—U.K.
(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).