This section applies to any provision for the reimbursement of costs incurred by Assembly members (or by groups of Assembly members) in employing staff.

If the Board has made a determination which contains any provision to which this section applies, the Board may not, by a subsequent determination, make any modification to that provision in relation to any period before the end of the financial year in relation to which (or to a part of which) that provision first takes effect.

Subsection (2) does not apply if the Board is of the opinion that there are exceptional circumstances which make it just and reasonable that the restrictions imposed by subsection (2) should not apply.

If the Board forms an opinion of the kind referred to in subsection (3) it must state in writing its reasons for having done so, and communicate that statement to the Assembly Commission at the same time as the determination to which it relates.

The Assembly Commission must lay before the Assembly any statement communicated to it under subsection (4) at the same time as it lays before the Assembly the determination to which it relates.