118.— (1) The Minister, after consultation with any other Minister of the Government who, in the opinion of the Minister, is concerned with respect to the particular matter, may, by order, make provision, analogous to that made by Chapter 1, 2 or 3, as appropriate, enabling the Revenue Commissioners to give a direction to a Minister of the Government (including the Minister) or an office of the State requiring that the Minister of the Government or the office of the State deduct from sums due to any person under any enactment such amounts as the Revenue Commissioners specify for the purpose of satisfying a liability to local property tax on the part of the last-mentioned person.

(2) Where such a direction is given, pursuant to such an order, to a Minister of the Government or an office of the State, the direction shall, save as may be provided otherwise in the order, be complied with by the Minister of the Government or the office of the State.

(3) In this section “enactment” includes an instrument made under any enactment.