134.—F140[(1) Subject to section 139(1), where a liable person ceases to meet whatever conditions referred to in—

(a) section 132 or, as the case may be, that section and section 133,

(b) section 133A (inserted by the Finance (Local Property Tax) (Amendment) Act 2013),

(c) section 133B (inserted by the foregoing Act), or

(d) section 133C(2) (inserted by the foregoing Act),

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 F140[the sections referred to in paragraphs (a) to (d) of subsection (1)] 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).