Finance (Local Property Tax) Act 2012
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Under-deduction of local property tax by Minister. |
96.— (1) Where the Minister has been given a direction under section 84 or 91 , as the case may be, and does not deduct the amount of local property tax contained in the direction before the end of the period specified in the direction— | |
(a) the amount not deducted may be included in any direction given by the Revenue Commissioners to the Minister in respect of the liable person concerned in a period following the first-mentioned period, or | ||
(b) the Revenue Commissioners may agree an alternative method of payment with the liable person. | ||
(2) Where the circumstances referred to in subsection (1) arise in consequence of which paragraphs (a) and (b) of that subsection apply, the Minister shall notify the Revenue Commissioners accordingly. |