69. —F108[(1) Subject to subsection (2), the amount of local property tax that the Revenue Commissioners direct an employer to deduct from a liable person’s net emoluments—

(a) shall, if section 66 applies, be—

(i) where that section applies by virtue of paragraph (a) or (d) of it, the amount that the liable person elects or agrees, as the case may be, to have deducted from his or her net emoluments,

(ii) where that section applies by virtue of paragraph (b) of it—

(I) the amount of the self-assessment, where a self-assessment is made, or

(II) the Revenue estimate, where it is due and payable in accordance with section 49,

and

(iii) where that section applies by virtue of paragraph (c) of it, the amount that has not yet been paid at the time of the default,

or

(b) shall, if section 68 applies, be the amount that the liable person elects or agrees, as the case may be, to have deducted from his or her net emoluments.]

(2) Notwithstanding subsection (1), the local property tax that the Revenue Commissioners direct an employer to deduct from a liable person’s net emoluments—

(a) may include any local property tax that is unpaid at the date immediately preceding the beginning of the period specified in the direction as referred to in section 65,

(b) may include any interest payable under section 149, and

(c) shall take account of any payments already made in respect of the local property tax payable.

(3) F109[…]