Related Commentary  

4(1)  An account is a scheme of investment, to which a subscription may be made, which is an innovative finance account or a Lifetime ISA or in respect of which–

(a)the conditions and requirements contained in paragraphs (1A) and (5) to (8) are fulfilled; and


(i)the conditions contained in paragraph (1B) are fulfilled, or

(ii)at the time when the subscription to the account is made, the account is a junior ISA account.

4(1ZA)  An innovative finance account is an account in respect of which–

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