68 Deduction by employer in subsequent periods.

This section applies where a liable person elects in a return to have local property tax deducted by the liable person’s employer from his or her net emoluments and—

(a) local property tax is due and payable by the liable person in relation to a liability date following that to which the return relates,

(b) the liable person is not required to deliver a return in relation to the liability date referred to in paragraph (a), and

(c) the liable person does not notify the Revenue Commissioners that he or she wishes to pay local property tax by a method of payment other than by deduction by his or her employer.