31A. Financial year of Commission.
(1) The financial year of the Commission is -
(a) the period of 12 months beginning on 1 July in each year, or
(b) if the Commission has published a notice in accordance with subsection (2), the period specified in the notice.
(2) The Commission may, by notice published in Iris Oifigiúil, specify as the Commission’s financial year a period different from that specified in subsection (1)(a) or previously specified under this subsection.