71.— (1) Subject to subsections (2) and (3), where a liable person notifies the Revenue Commissioners that he or she no longer wishes to have local property tax deducted from his or her net emoluments, the Revenue Commissioners shall direct the liable person’s employer not to make any further deductions from the liable person’s net emoluments.

(2) Subsection (1) shall not apply—

(a) where a liable person does not agree an alternative method of payment with the Revenue Commissioners, or

(b) where such an alternative method is so agreed but the liable person has not delivered a true and complete return to the Revenue Commissioners, unless and until the liable person delivers a true and complete return to them.

(3) Subsection (1) shall not apply where it appears to the Revenue Commissioners that to act in accordance with that subsection would adversely affect the timely collection of local property tax.