104 Election for specified method of payment.

(1) Subject to subsection (2), the Revenue Commissioners shall give the Minister a direction under section 102 where a liable person elects in a return for deduction of local property tax by the Minister from the liable person’s net scheme payments.

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