14Exercise of functions in relation to reimbursement of costs incurred in employing staff
(1)
(2)
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.
(3)
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.
(4)
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 F3Senedd Commission at the same time as the determination to which it relates.