108. Amount of local property tax to be deducted.

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Finance (Local Property Tax) Act 2012 (No. 52)
Part 10 Deduction at Source (ss. 64-118)
Chapter 3 Deduction by Minister for Agriculture, Food and the Marine (ss. 101-117)
108. Amount of local property tax to be deducted.

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 1 January 2013 - onwards

Version 2 of 2

The total local property tax that the Revenue Commissioners may direct the Minister to deduct from a liable person's net scheme payments in accordance with section 102 shall be determined in accordance with section 69 but as if -

(a) any reference to emoluments in that section were a reference to scheme payments, and

(b) the reference in subsection (3) of section 69 -

(i) to paragraph (a) of section 66 were a reference to paragraph (a) of section 103, and

(ii) to section 68 were a reference to section 106.

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