Savings (Government Contributions) Act 2017 (c. 2)

SCHEDULES

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

Part 3 U.K. Account providers and features of accounts

Accounts wrongly treated as Help-to-Save accounts U.K.

14 (1) Treasury regulations may make provision having effect in a case where a Help-to-Save account is opened for an individual who is not an eligible person on the eligibility reference dates, including where that is established as a result of a determination made with backdated effect after the account is opened for the individual. U.K.

(2) The regulations may (in particular) provide for the account to be treated as never having been a Help-to-Save account.