Since my first post on this subject I have been discussing with a friend whether we could get a belt to work. Well it seems she may have found the answer and the belt she has found to work is HTD 376-8M-10 (376mm long, 8mm pitch, 10mm wide, 47 teeth) Not the same pitch but still works due to this belt being thicker.
These belts are available from www.bearingsrus.com or www.bearingsrus.co.uk. The belt is not standard, so they don’t have it on the website, but if you drop them an email, they’ll supply it upon request.
Here is a link to her post regarding it - https://vintagesewingmachinesblog.wordpress.com/2016/12/20/replacing-timing-belt-on-a-t132/
Anne P, December 2016