Finance (Local Property Tax) Act 2012
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Direction to Minister to deduct local property tax. |
84.— (1) Where a liable person is in receipt of net scheme payments and section 85 or 88 applies, the Revenue Commissioners may direct the Minister to deduct local property tax payable by a liable person from the net scheme payments payable to the liable person by the Minister. | |
(2) Where a liable person receives payments in respect of more than one scheme, a direction under subsection (1) shall only be given in relation to a single scheme. | ||
(3) A direction given under subsection (1) shall specify— | ||
(a) the start date and the end date of the period in which the Minister is to deduct local property tax from the net scheme payments to be paid to a liable person, and | ||
(b) the amount of local property tax that the Minister is required to deduct from each payment of net scheme payments. | ||
(4) Any obligation on the Revenue Commissioners to maintain secrecy or any other restriction on the disclosure of information by the Revenue Commissioners shall not apply in relation to a direction given under this section or under section 91 . |