149Agreement to offset amount owing

149 Agreement to offset amount owing (1) This section applies if a liable person is owed an amount from the Authority under section 148. (2) A liable person and the Authority may agree that the amount owed to the liable person is to be deducted from any future payment that the liable person makes to the Authority instead of being paid by the Authority in accordance with section 148(1). S. 150 inserted by No. 39/2018 s. 7 (as amended by Nos 27/2019 ss 12−30, 3/2020 ss 42–44, 47/2020 s. 26).