Under duly justified exceptional circumstances or where the exhaustion of all legal remedies occurs after 1 September of the current financial year, the amounts may be entered in the budget in the following financial year.
In imthosca eisceachtúla a bhfuil údar cuí leo nó i gcás gach leigheas dlíthiúil a bheith ídithe tar éis an 1 Meán Fómhair an bhliain airgeadais reatha, féadfar na méideanna a iontráil sa bhuiséad an bhliain airgeadais ina dhiaidh sin.