99.— (1) Where the Minister has been given a direction under section 84 or 91, as the case may be, he or she shall keep records in relation to—

(a) the payment of net scheme payments to the liable person in respect of whom the direction was given,

(b) the local property tax deducted from the liable person’s net scheme payments, and

(c) the remittance of local property tax to the Revenue Commissioners.

(2) The Minister—

(a) shall retain the records referred to in subsection (1) for a period of 6 years from the end of the year to which they relate, and

(b) shall produce those records for inspection to a Revenue officer where the officer requests the Minister to do so under section 903 (as applied by Part 13 ) of the Act of 1997.