93.— (1) The Minister shall be accountable to the Revenue Commissioners for the amount of local property tax deductible from net scheme payments payable to a liable person.

(2) Subject to subsection (3), local property tax deducted by the Minister shall be remitted to the Revenue Commissioners at the time and in the form and manner agreed between the Revenue Commissioners and the Minister.

(3) Subject to any arrangements that may be agreed between the Revenue Commissioners and the Minister, local property tax deducted in any month shall be remitted to the Revenue Commissioners within 7 days after such deduction.