86 Election for specified method of payment.

(1) Subject to subsection (2), where a liable person elects in a return for a specified scheme in respect of which the Minister may deduct local property tax, a direction given by the Revenue Commissioners under section 84 shall be in respect of that scheme.

(2) Notwithstanding subsection (1), where it appears to the Revenue Commissioners that to act in accordance with that subsection would adversely affect the timely collection of local property tax, they may—

(a) give a direction in respect of a scheme other than the scheme referred to in subsection (1), or

(b) select a method of payment other than deduction from net scheme payments by the Minister.