Amendment of the Schedule25.
In the Schedule (Lifetime ISA further provision)—
(a)
in paragraph 1 (interpretation)—
(i)
in sub-paragraph (1)—
(aa)
for the definition of “claim period” substitute—
““claim period” means—
(a)
a period beginning with the 6th day of a month and ending with the 5th day of the following month, or
(b)
such period as may be specified from time to time under paragraph 2(1);”;
(bb)
in the definition of “qualifying addition” omit “or a payment under regulation 10A(4)(c)”;
(ii)
omit sub-paragraphs (2), (3) and (4);
(b)
in paragraph 2 (government bonus claim) omit sub-paragraph (11);
(c)
in paragraph 7 (definitions for the purposes of paragraph 6), after the definition of “a legal interest in land” insert—
““loan” does not include a loan made by a person who is connected to the account investor, and for this purpose “connected” has the meaning given by section 993 of ITA 200710;”;
(d)
in paragraph 13 (withdrawals: information returns) omit sub-paragraph (5).