SCHEDULES

SCHEDULE 2Help-to-Save accounts: further provision

Part 2Eligibility

Power to make further provision about eligibility

8

1

Treasury regulations may—

a

specify benefit entitlement conditions other than those for the time being specified in paragraphs 5 and 6;

b

make provision about deciding whether an individual is an eligible person.

2

Regulations under sub-paragraph (1)(a) may (in particular) frame a benefit entitlement condition by reference to having a notice of eligibility issued by HMRC and, in that event, the regulations may make provision—

a

requiring HMRC to issue such notices;

b

about the effect of such notices;

c

about the duration, expiry or withdrawal of such notices;

d

otherwise in connection with such notices.