133A.— (1) Where a liable person in relation to a relevant residential property, being the sole liable person in relation thereto, dies, the personal representative of that liable person may, on making a valid claim on that behalf to the Revenue Commissioners qualify for deferral of any local property tax that, subject to subsection (2)—

(a) is due and unpaid at the date of death of that liable person,

(b) in respect of which, that liable person had claimed a deferral, or

(c) falls due in the period of 3 years immediately following the date of death.

(2) Notwithstanding subsection (1) and subject to section 139(4), no further deferral shall be allowed—

(a) after the time at which a personal representative, in respect of a relevant residential property, is in a position to—

(i) transfer the property to a beneficiary, or

(ii) distribute the proceeds from the sale of the property where it is sold,

or

(b) irrespective of whether paragraph (a), (b) or (c) of subsection (1) applies, after a period of 3 years commencing on the date of death.

(3) Any deferred amount shall be payable by a personal representative—

(a) at the time referred to in paragraph (a) of subsection (2), or

(b) on the expiry of the period referred to in paragraph (b) of that subsection,

whichever is the earlier.]