5. For regulation 8 (accounts in respect of solicitors’ fees and outlays) substitute—
“8.—(1) Subject to paragraph (2) below, accounts prepared in respect of fees and outlays allowable to solicitors and fees allowable to counsel shall be submitted to the Board no later than 4 months after the date of completion of the proceedings in respect of which that legal aid was granted.
(2) The Board may accept accounts submitted in respect of fees and outlays allowable to solicitors and fees allowable to counsel later than the 4 months referred to in paragraph (1) if it considers that there is a special reason for the late submission.”.