SCHEDULES
SCHEDULE 1Lifetime ISAs: further provision
Part 4Enforcement of information requirements
13Power to inspect documents relating to claims
1
This paragraph applies where a claim is made for a bonus for any qualifying additions.
2
An officer of Revenue and Customs may—
a
enter any business premises of a relevant plan manager, and
b
inspect documents that are on the premises,
if the officer reasonably requires to inspect the documents in connection with the claim.
3
A person is a “relevant plan manager” for the purposes of this paragraph if the person—
a
is the plan manager of any Lifetime ISA to which any of the qualifying additions was made,
b
was the plan manager of a Lifetime ISA at or after the time any of the qualifying additions was made to that Lifetime ISA, or
c
is the plan manager of the Lifetime ISA to which the bonus would be or has been paid.
4
See also paragraph 15.