Introductory Text
1.Citation and commencement
2.Interpretation
3.Eligible persons – entitlement to working tax credit or universal credit
4.Eligible persons-presence in the United Kingdom
5.Trial
6.Account holder not being in the United Kingdom
7.Opening of Help-to-Save Account
8.Application to open a Help-to-Save account
9.Circumstances where eligible person unable to act—receivers etc.
10.Circumstances where eligible person unable to act-other appointed persons
11.General requirements for Help-to-Save accounts
12.Limit on amounts paid into a Help-to-Save account
13.Amount of Bonus
14.Bonus claim
15.Rejection of bonus claim
16.Recoupment of bonus etc.
17.Payments by and to HMRC
18.“Repair” of invalid accounts
19.Appeals
Signature
Explanatory Note
