1(1)In this Schedule “bonus” means a government bonus under section 1.
(2)For the meaning of “plan manager”, in relation to a Lifetime ISA, see section 696(2) of the Income Tax (Trading and Other Income) Act 2005.
(3)In this Schedule “document” includes a part of a document (except where the context otherwise requires).
2(1)HMRC are responsible for—
(a)the payment and management of bonuses, and
(b)the collection and management of amounts payable under paragraph 8 (charges on some withdrawals from Lifetime ISAs).
(2)Treasury regulations may make provision about or in connection with—
(a)the payment and administration of bonuses;
(b)the collection and administration of amounts payable under paragraph 8.
(3)The following provisions of this Schedule do not limit the generality of the powers under sub-paragraph (2).