92.— (1) Subject to subsection (2), the Minister shall, when given a direction by the Revenue Commissioners under section 84 or 91, as the case may be, deduct local property tax from the net scheme payments paid to, or on behalf of, the liable person concerned.

(2) Notwithstanding subsection (1), the Minister shall only be obliged to deduct the amount of local property tax contained in a direction given under section 84 or 91 to the extent that the deduction does not have the effect of reducing the net scheme payments below the amount specified in column (2) of Part 1 of Schedule 4 to the Act of 2005 that corresponds to item 10(a) of column (1) of that Part of that Schedule.

(3) Where the Minister is unable to deduct the amount of local property tax specified in the direction given under section 84 or 91, he or she shall notify the Revenue Commissioners accordingly.