In exceptional circumstances, following a request by the debtor, the accounting officer may waive the requirement of a guarantee referred to in point (b) of the first paragraph when, on the basis of his or her assessment, the debtor is willing and able to make the payment in the additional time period but is not able to lodge such guarantee and is in a situation of financial distress.
I gcásanna eisceachtúla, ar iarratas ón bhféichiúnaí, féadfaidh an t-oifigeach cuntasaíochta an ceanglas ráthaíocht a bheith ann dá dtagraítear i bpointe (b) den chéad mhír a tharscaoileadh nuair a bheidh an féichiúnaí, ar bhonn a mheasúnaithe, sásta agus ábalta an íocaíocht a dhéanamh faoi cheann na tréimhse breise ama ach nach mbeidh sé ábalta an ráthaíocht sin a thaisceadh agus é a bheith ar anás airgeadais.