An application for the fixing in advance of the rate of refund may be submitted at the time of the application for a refund certificate, on the day on which the refund certificate is granted or at any time after that day but before the end of the validity period of the refund certificate.
Féadfar iarratas ar an ráta aisíocaíochta a shocrú roimh ré a chur isteach tráth an iarratais ar dheimhniú aisíocaíochta, ar an lá a dheonófar an deimhniú aisíocaíochta nó tráth ar bith tar éis an lae sin ach roimh dheireadh thréimhse bailíochta an deimhnithe aisíocaíochta.