Finance (Local Property Tax) Act 2012


Amount of local property tax to be deducted.

90.— The total local property tax that the Revenue Commissioners may direct the Minister to deduct from a liable person’s net scheme payments in accordance with section 84 shall be determined in accordance with section 69 but as if—

(a) any reference to emoluments in that section were a reference to scheme payments, and

(b) the reference in subsection (3) of section 69

(i) to paragraph (a) of section 66 were a reference to paragraph (a) of section 85, and

(ii) to section 68 were a reference to section 88.