(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 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.