They can for example link to relevant inner headings of a highly ranked/authorative page.
So if I search for 'richard the third' I get a wikipedia page.
Then 'richard the third childhood' creates a jump to option as Wiki has a childhood subheading as a single word heading.
And 'richard the third death' also created a jump to as they have the single word 'death' incorporated in the longer title 'Death at the Battle of Bosworth Field'.
So subheading certainly can trigger jump to options but I think the page has to be authorative in the first place.