84.— (1) A complaint must be made F140[within the period of 12 months] beginning on the date of the conduct giving rise to the complaint or within any extension of that period allowed under subsection (2).

(2) The Ombudsman Commission may extend the time limit for making a complaint if it considers that there are good reasons for doing so.

(3) A complaint is considered to be made as soon as it is received by—

(a) the Ombudsman Commission, if made directly to it, or

(b) the Garda Commissioner or a member of the Garda Síochána, if made by stating, giving or sending it as described in section 83(2) for forwarding to the Commission.