SCHEDULES

SCHEDULE 1Lifetime ISAs: further provision

Part 1Introductory

1Interpretation: meaning of “bonus”, “plan manager” and “document”

1

In this Schedule “bonus” means a government bonus under section 1.

2

For the meaning of “plan manager”, in relation to a Lifetime ISA, see section 696(2) of the Income Tax (Trading and Other Income) Act 2005.

3

In this Schedule “document” includes a part of a document (except where the context otherwise requires).