Section 10, The Independent Police Complaints Board Regulations, 2013

(1) A complaint shall not be entertained under these Regulations unless it is made to the Board not later than one year from the day on which the person making the complaint first had notice of the matter alleged in the complaint. (2) The Board may conduct an investigation pursuant to a complaint not made within the period prescribed in sub-regulation (1) only if it considers that there are special circumstances which make it proper to do so.