Paragraph 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).