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Deduction by Minister in subsequent periods.
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88.— This section applies where a liable person elects in a return to have local property tax deducted by the Minister from his or her net scheme payments and—
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(a) local property tax is due and payable by the liable person in relation to a liability date following that to which the return relates,
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(b) the liable person is not required to deliver a return in relation to the liability date referred to in paragraph (a), and
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(c) the liable person does not notify the Revenue Commissioners that he or she wishes to pay local property tax by a method of payment other than by deduction by the Minister from his or her net scheme payments.
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