Chapter 3 – Deduction by Minister for Agriculture, Food and the Marine (ss 101-117)

Contents

Section 101 – Interpretation (Chapter 3) [F(LPT)A 2012 s 101] Section commentary
Section 102 – Direction to Minister to deduct local property tax [F(LPT)A 2012 s 102] Section commentary
Section 103 – Circumstances in which direction to deduct local property tax may be given [F(LPT)A 2012 s 103] Section commentary
Section 104 – Election for specified method of payment [F(LPT)A 2012 s 104] Section commentary
Section 105 – Notification to liable person that direction given to Minister [F(LPT)A 2012 s 105] Section commentary
Section 106 – Deduction by Minister in subsequent periods [F(LPT)A 2012 s 106] Section commentary
Section 107 – Withdrawal of direction on request from liable person [F(LPT)A 2012 s 107] Section commentary
Section 108 – Amount of local property tax to be deducted [F(LPT)A 2012 s 108] Section commentary
Section 109 – Revised direction to Minister [F(LPT)A 2012 s 109] Section commentary
Section 110 – Deduction by Minister [F(LPT)A 2012 s 110] Section commentary
Section 111 – Remittance of local property tax deducted by the Minister to the Revenue Commissioners [F(LPT)A 2012 s 111] Section commentary
Section 112 – Information to be provided to the Revenue Commissioners [F(LPT)A 2012 s 112] Section commentary
Section 113 – Under-deduction of local property tax by Minister [F(LPT)A 2012 s 113] Section commentary
Section 114 – Over-deduction of local property tax by Minister [F(LPT)A 2012 s 114] Section commentary
Section 115 – Statement of deductions [F(LPT)A 2012 s 115] Section commentary
Section 116 – Minister to keep records [F(LPT)A 2012 s 116] Section commentary
Section 117 – Minister treated as if net scheme payments paid to a liable person [F(LPT)A 2012 s 117] Section commentary

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