113.— (1) Where the Minister has been given a direction under section 102 or 109, 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,

(b) the Revenue Commissioners may agree an alternative method of payment with the liable person, or

(c) in the absence of the direction referred to in paragraph (a) or a notification from the Revenue Commissioners that they F119[have agreed an alternative method of payment with the liable person], the amount not deducted shall be deducted by the Minister from a liable person’s net scheme payments in the period following the first-mentioned period.

(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.