Savings (Government Contributions) Act 2017 section Sch 1 para 13

HMRC powers to inspect plan manager premises in connection with bonus claims

Schedule 1 paragraph 13 gives HMRC officers the right to enter a Lifetime ISA plan manager's business premises and inspect documents when a government bonus has been claimed on qualifying additions.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.