96 Under-deduction of local property tax by Minister.

(1) Where the Minister has been given a direction under section 84 or 91, as the case may be, and 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 by the Revenue Commissioners to the Minister in respect of the liable person concerned in a period following the first-mentioned period, or

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

(2) Where the circumstances referred to in subsection (1) arise in consequence of which paragraphs (a) and (b) of that subsection apply, the Minister shall notify the Revenue Commissioners accordingly.