8 Remittances.

Any remittance made to the Chief Special Collector under section 2 (3) (b) or 3 (6) (a) shall—

(a) where it is made otherwise than in cash, be made payable to the Revenue Commissioners, and

(b) be lodged to the General Account of the Revenue Commissioners in the Central Bank of Ireland as soon as prompt recording, and secure transmission to that account, of that remittance permits.