5D(1) A subscription to an account made in accordance with this regulation must be disregarded for the purposes of the subscription limits in regulations 4ZA(1) (subscriptions to an account other than a junior ISA account) and 4ZB (subscriptions to a junior ISA account).
5D(2) A subscription to an account held by an account investor is made in accordance with this regulation if–
(a)the subscription is–
(i)a defaulted cash account subscription;
(ia)a defaulted Lifetime ISA subscription;
(ib)a returned withdrawal from a Lifetime ISA following failure of a purchase to complete under paragraph 10(1) of the Schedule;
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