9(1)Help-to-Save accounts may be provided only by an authorised account provider.
(2)In this Act “authorised account provider” means—
(a)a person who has been approved, for the purposes of the provision of Help-to-Save accounts, by HMRC;
(b)a person or body with whom HMRC or the Treasury have entered into arrangements for the provision of Help-to-Save accounts;
(c)if the Treasury so determine, the Director of Savings.
(3)Treasury regulations may make provision about approvals under sub-paragraph (2)(a), including (in particular) provision as to—
(a)conditions which must be satisfied before approval may be given;
(b)conditions which must be complied with by an approved person;
(c)the withdrawal of approval to provide Help-to-Save accounts, or Help-to-Save accounts of a particular description.
(4)In sub-paragraph (5) “retiring provider” means a person or body that—
(a)expects, or wishes, to cease to be an authorised account provider, or
(b)has ceased to be an authorised account provider,
whether the cessation is total or partial, and whether or not it is on account of withdrawal of approval.
(5)Treasury regulations may make provision requiring a retiring provider to provide—
(a)specified information to HMRC or an officer of Revenue and Customs;
(b)specified information to account holders of a specified description.