Where the managing body of the port, or other entity that provides port services on its behalf, has not received public funds in previous accounting years but starts benefitting from public funds, it shall apply paragraphs 1 and 2 from the accounting year following the transfer of the public funds.
Maidir le comhlacht bainistíochta an chalafoirt, nó eintiteas eile a sholáthraíonn seirbhísí calafoirt ar a shon, i gcás nach bhfuair sé cistí poiblí i mblianta cuntasaíochta roimhe sin ach go dtosaíonn sé ag baint tairbhe as cistí poiblí, cuirfidh sé mír 1 agus mír 2 i bhfeidhm ón mbliain chuntasaíochta a leanann aistriú na gcistí poiblí.