Finance (Local Property Tax) Act 2012
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Continuation of deferral. |
134.— (1) Subject to section 139 (1), where a liable person ceases to meet whatever conditions referred to in section 132 or, as the case may be, that section and section 133 qualified the person for a deferral, any deferral that was allowed before such conditions ceased to be satisfied may continue. | |
(2) Where the Revenue Commissioners become aware that a liable person did not satisfy the conditions referred to in section 132 or, as the case may be, that section and section 133 when he or she claimed a deferral, they shall notify the person accordingly. | ||
(3) Where the spouse, civil partner or cohabitant, as the case may be, of a liable person dies, the liable person may continue to claim a deferral until the first liability date of the next valuation period notwithstanding that he or she does not meet the condition specified in paragraph (b) of section 132 (1). |