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(1) The individual for whom a Help-to-Save account is opened is the person entitled to bonus in respect of the account. (2) Treasury regulations must make provision for the calculation of the amount of bonus to which an individual is entitled in respect of a Help-to-Save account. (3) The regulations may (in particular) make provision— (a) for a single amount of bonus for the whole of the maturity period for a Help-to-Save account, or for different amounts of bonus for different parts of that period; (b) for an amount of bonus to be nil in the case of an account that is closed, or otherwise ceases to be a Help-to-Save account, before the end of its maturity period. (4) Treasury regulations may make provision about the payment of bonus, and the regulations may (in particular) make provision— (a) for bonus in respect of a Help-to-Save account to be paid by a single payment (even if the total payable is made up of different amounts for different parts of the maturity period for the account), or by two or more payments; (b) for bonus paid in respect of an account to be added to the account or otherwise credited or paid out; (c) about payment of bonus in respect of a Help-to-Save account in cases where payment is made after the death of the individual for whom the account was opened. (5) Sub-paragraph (1) has effect subject to any provision mentioned in sub-paragraph (4)(c) that is contained in regulations under sub-paragraph (4).