TCTM04614 - Lifetime Individual Savings Accounts, and Help to Save accounts

The Tax Credits (Definition and Calculation of Income) Regulations, Regulation 10, (2) Table 4, item 15

When calculating investment income, disregard the following:

• The whole amount of the government bonus paid in respect of a Lifetime Individual Savings Account (Lifetime ISA).
• The whole amount of the governement bonus paid in respect of a Help to Save account.