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(2) Notwithstanding subsection (1), the Collector-General shall not be obliged to demand payment of local property tax in accordance with section 960E(2) of the Act of 1997 (as applied by subsection (1)) where the Revenue Commissioners give a direction or a revised direction, as the case may be, under section 65, 70, 84, 91, 102 or 109.

(3) The Revenue Commissioners may give a direction under section 65, 84, or 102, as the case may be, after local property tax is due but before it is payable in respect of a particular liability date.

(d) an order of a court where such order is made before the date on which a direction is given to an employer by the Revenue Commissioners under section 65, of any amount required to be deducted by the order,

Where paragraph (b) or (c) of section 66 applies, Where section 66 applies by virtue of paragraph (b) or (c) of that section, the Revenue Commissioners shall notify the liable person concerned that they have given a direction under section 65.

(a) may include any local property tax that is unpaid at the date immediately preceding the beginning of the period specified in the direction as referred to in section 65,

The Revenue Commissioners may give a revised direction to an employer under section 65 where—

(1) An employer who is directed by the Revenue Commissioners under section 65 to deduct local property tax from a liable person’s net emoluments shall do so at a time and frequency which corresponds with the payment of the liable person’s emoluments.

A is the amount of local property tax contained in the direction given under section 65, and

B is the number of paydays between the date on which the direction under section 65 is given and the end of the period for which that direction is given.

Where a liable person, in respect of whom a direction has been given to an employer under section 65 ceases employment with the employer before the full amount of the local property tax contained in the direction has been deducted, the employer shall immediately send to the Revenue Commissioners a statement in the form specified by them.

(2) An employer shall remit to the Collector-General the amount of local property tax which the employer is directed under section 65 to deduct and the remittance shall be made at the same time and in the same manner as the remittance of income tax which the employer is required under Regulation 28 or, as the case may be, Regulation 29 of the PAYE Regulations to make.

(3) A notice given under subsection (1) may relate to local property tax that should have been remitted for any part, or for all, of the period specified in the direction given under section 65.

Where an employer who has been given a direction under section 65 does not deduct the amount of local property tax contained in the direction before the end of the period specified in the direction—

Subject to section 960H of the Act of 1997 (as applied by section 120) and section 26, where the amount of local property tax deducted by an employer from a liable person’s net emoluments in the period specified in the direction given under section 65 exceeds the amount which the employer is liable to remit to the Collector-General under section 74, the Revenue Commissioners shall repay the excess to the liable person.

Within 46 days after the end of a year, or from the date an employer ceases permanently to be an employer to whom Regulation 7(1) of the PAYE Regulations applies, whichever is the earlier, the employer shall send to the Collector-General in relation to any liable person in respect of whom the employer was given a direction under section 65 a statement and a signed declaration in the specified form showing—

(1) An employer who has been given a direction under section 65 shall keep records in relation to—