Finance (Local Property Tax) Act 2012
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Election for specified method of payment. |
86.— (1) Subject to subsection (2), where a liable person elects in a return for a specified scheme in respect of which the Minister may deduct local property tax, a direction given by the Revenue Commissioners under section 84 shall be in respect of that scheme. | |
(2) Notwithstanding subsection (1), where it appears to the Revenue Commissioners that to act in accordance with that subsection would adversely affect the timely collection of local property tax, they may— | ||
(a) give a direction in respect of a scheme other than the scheme referred to in subsection (1), or | ||
(b) select a method of payment other than deduction from net scheme payments by the Minister. |