84 Direction to Minister to deduct local property tax.

(1) Where a liable person is in receipt of net scheme payments and section 85 or 88 applies, the Revenue Commissioners may direct the Minister to deduct local property tax payable by a liable person from the net scheme payments payable to the liable person by the Minister.

(2) Where a liable person receives payments in respect of more than one scheme, a direction under subsection (1) shall only be given in relation to a single scheme.

(3) A direction given under subsection (1) shall specify—

(a) the start date and the end date of the period in which the Minister is to deduct local property tax from the net scheme payments to be paid to a liable person, and

(b) the amount of local property tax that the Minister is required to deduct from each payment of net scheme payments.

(4) Any obligation on the Revenue Commissioners to maintain secrecy or any other restriction on the disclosure of information by the Revenue Commissioners shall not apply in relation to a direction given under this section or under section 91.