s 2 Government contributions to Help-to-Save accounts
(1) If there is entitlement to an amount of government bonus in respect of a Help-to-Save account, the amount must be paid by the paying authority. (2) The paying authority is the Treasury but, if there are arrangements for government bonuses under this section to be paid by HMRC or the Director of Savings, the paying authority is (as the case may be) HMRC or the Director. (3) Schedule 2— (a) makes provision about the interpretation of this section, and (b) makes further provision in connection with Help-to-Save accounts.