47A. Where a person is entered on the special voters list under section 17 of the Act of 1992 but the place where the special voter is ordinarily resident is not accessible to the special presiding officer and as a consequence the special voter would be unable to vote at the poll at the election in accordance with section 82 of the Act of 1992 the returning officer for the constituency in which the special voter is ordinarily resident shall, as circumstances may require—

(a) issue a postal vote to that special voter as if that voter was a postal voter entered on the postal voters list under F82[section 14(1)(d)] of the Act of 1992 and in that case Part XIII of that Act shall apply, or

(b) apply Part XIV of the Act of 1992 to voting by that special voter with the modification that references in that Part to “member of the Garda Síochána” shall be read as references to “relevant official in the place where the special voter is ordinarily resident”.]