Sch 2 para 14
(1) Treasury regulations may make provision having effect in a case where a Help-to-Save account is opened for an individual who is not an eligible person on the eligibility reference dates, including where that is established as a result of a determination made with backdated effect after the account is opened for the individual. (2) The regulations may (in particular) provide for the account to be treated as never having been a Help-to-Save account.