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Savings (Government Contributions) Act 2017

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This is the original version (as it was originally enacted).

Claims and returns

18(1)Treasury regulations may—

(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).

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