Link Report

This report lists all the outbound links from Section 132 under the heading Links from Section 132.

Sections and schedules within TaxSource Total linking to Section 132 are listed under Links to Section 132 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 132

None
Links to Section 132 (from within TaxSource Total)
Act Linked from Context

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

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the gross income amounts referred to in section 132 may be increased by an amount which is 80 per cent of the amount of the mortgage interest payments that, as far as can reasonably be foreseen at the liability date in the relevant year, will be made before the end of the relevant year, by such a person in respect of the relevant residential property.

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

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(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).