However, the certifying authority, where it considers it to be necessary, may include such amounts in payment applications submitted in subsequent accounting years.
Féadfaidh an t-údarás deimhniúcháin, sa chás ina measann sé go bhfuil gá leis, na méideanna sin a áireamh in iarratais ar íocaíocht a chuirfear isteach i mblianta cuntasaíochta ina dhiaidh sin.