85.— This section applies where a liable person—

(a) elects in a return to have the local property tax payable by that liable person deducted by the Minister from his or her net scheme payments, or

(b) the circumstances referred to in paragraph (b), (c) or (d) of section 66 apply (and for the purpose of this paragraph, the reference in section 66(d) to the employer shall be read as a reference to the Minister and references in any of those paragraphs of section 66 to net emoluments shall be read as references to net scheme payments).