9(1)  Help-to-Save accounts may be provided only by an authorised account provider.

9(2)  In this Act “authorised account provider” means–

(a)a person who has been approved, for the purposes of the provision of Help-to-Save accounts, by HMRC;

(b)a person or body with whom HMRC or the Treasury have entered into arrangements for the provision of Help-to-Save accounts;

(c)if the Treasury so determine, the Director of Savings.

9(3)  Treasury regulations may make provision about approvals under sub-paragraph (2)(a), including (in particular) provision as to–

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