108.— 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 102 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 103, and

(ii) to section 68 were a reference to section 106.