The time-limits for entry in the accounts laid down in paragraphs 1, 2 and 3 shall not apply in unforeseeable circumstances or in cases of force majeure.
Ní bheidh feidhm ag na teorainneacha ama le haghaidh iontrála sna cuntais a leagtar síos i mír 1, i mír 2 agus i mír 3 i gcúinsí neamh-intuartha nó i gcásanna force majeure.