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#3150
I gcás gur in airgead reatha coigríche a dhéanfar sonrasc ar earraí ansin chun críocha an Airteagail se9 ríomhfar an choibhéis in airgead reatha na hÉireann de réir an ráta malairte meán-dúnta oifigiúil ar dháta an tsonraisc iomchuí nó, mura ndearbhaítear aon rátaí oifigiúla ar an dáta sin, de réir an ráta malairte meán-dúnta is déanaí roimhe sin.
Where goods are invoiced in a foreign currency then for the purposes of this Article the equivalent in Irish currency shall be calculated at the official mid-closing exchange rate on the date of the relevant invoice or, if no official rates are declared on that date, at the latest previous mid-closing exchange rate.