The first subparagraph applies once the total amount of transactions has reached the threshold set out in paragraph 8 or 9, as applicable, within a calendar year.
Beidh feidhm ag an gcéad fhomhír a thúisce agus a shroichfidh méid iomlán na n-idirbheart an tairseach a leagtar amach i mír 8, de réir mar is infheidhme laistigh de bhliain féilire.