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2012/en/act/pub/0052/sec0132.html |
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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. |
| Links to Section 133 (from within TaxSource Total) | ||
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(a) section 132 or, as the case may be, that section and section 133, |
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(1) Notwithstanding sec0132.html">sections 132 and 133 and sections 133A and 133B (inserted by the Finance (Local Property Tax) (Amendment) Act 2013), the Revenue Commissioners shall, in accordance with guidelines published by them, consider an application in writing for a deferral from a liable person who— |
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(a) section 132 or, as the case may be, that section and section 133, |
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