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SCHEDULES

SCHEDULE 2U.K.Help-to-Save accounts: further provision

Part 2 U.K.Eligibility

Power to make further provision about eligibilityU.K.

8(1)Treasury regulations may—U.K.

(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.