76 Under-deduction of local property tax by employer.

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—

(a) the amount not deducted may be included in any direction given to the employer in respect of a liable person for a subsequent period, or

(b) the Revenue Commissioners may agree an alternative method of payment with the liable person.