Sch 1 para 9
(1) Treasury regulations may make provision— (a) for requiring a person who is or was a plan manager of a Lifetime ISA, or the investor, to submit returns of information relating to withdrawals from the Lifetime ISA; (b) about steps to be taken by the plan manager of a Lifetime ISA before relying on paragraph 7; (c) specifying the date by which a withdrawal charge must be paid; (d) charging interest on a withdrawal charge that is due but unpaid; (e) for collecting a withdrawal charge and any interest charged on it, or otherwise for the purpose of fully implementing paragraph 8; (f) for refunding a withdrawal charge or any interest paid on it. (2) The provision that may be made under sub-paragraph (1)(a) includes (in particular) provision about— (a) the information to be included in a return; (b) the form of a return; (c) the form or manner in which a return is to be submitted; (d) the period to which a return must relate; (e) the period within which a return must be made; (f) enquiries into, and amendments of, a submitted return. (3) The provision that may be made under sub-paragraph (1)(e) includes (in particular) provision applying or incorporating, with or without modifications, any enactment relating to the payment, collection or management of a tax. (4) In this paragraph “ withdrawal charge ” means an amount payable under paragraph 8. (5) Treasury regulations may authorise HMRC to specify any of the matters mentioned in sub-paragraph (2)(a) to (d).