102.— (1) Where a liable person is in receipt of net scheme payments and where section 103 or 106 applies, the Revenue Commissioners may direct the Minister to deduct, in a period specified in the direction, local property tax payable by a liable person from the net scheme payments payable to the liable person by the Minister.

(2) Any obligation on the Revenue Commissioners to maintain secrecy or any other restriction on the disclosure of information by the Revenue Commissioners shall not apply in relation to a direction given under this section or under section 109.