Finance (Local Property Tax) Act 2012
|
Amount of local property tax to be deducted. |
90.— The total local property tax that the Revenue Commissioners may direct the Minister to deduct from a liable person’s net scheme payments in accordance with section 84 shall be determined in accordance with section 69 but as if— | |
(a) any reference to emoluments in that section were a reference to scheme payments, and | ||
(b) the reference in subsection (3) of section 69 — | ||
(i) to paragraph (a) of section 66 were a reference to paragraph (a) of section 85 , and | ||
(ii) to section 68 were a reference to section 88 . |