Certain subscriptions to an ISA or a Junior ISA may be disregarded when applying the annual subscription limit (see ¶316-150 and ¶316-200 respectively). To qualify for this disregard, the subscription must be either:

a ‘defaulted cash account subscription’ (see below);

a ‘defaulted Lifetime ISA subscription’ (see below);

a returned withdrawal from a Lifetime ISA following a failed house purchase (see ¶316-900);

a ‘defaulted investment subscription’ (see below);

a replacement subscription (see ¶316-210);

an additional permitted subscription to a Junior ISA (see below);

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