Finance (Local Property Tax) Act 2012
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Minister to keep records. |
116.— (1) Where the Minister has been given a direction under section 102 or 109 , as the case may be, he or she shall keep records in relation to— | |
(a) the payment of net scheme payments to the liable person in respect of whom the direction was given, | ||
(b) the local property tax deducted from the liable person’s net scheme payments, and | ||
(c) the remittance of local property tax to the Revenue Commissioners. | ||
(2) The Minister— | ||
(a) shall retain the records referred to in subsection (1) for a period of 6 years from the end of the year to which they relate, and | ||
(b) shall produce those records for inspection to a Revenue officer where the officer requests the Minister to do so under section 903 (as applied by Part 13 ) of the Act of 1997. |