139S.— (1) Subject to subsection (2), the Commission may not consider a complaint under this Chapter unless it is satisfied that the following conditions are met:

(a) the complainant has made a complaint to the provider of the designated online service concerned about the availability of the content on the service;

(b) a period of more than 2 days has elapsed since the complainant made the complaint to the provider;

(c) where the provider operates a process in accordance with an online safety code for handling such a complaint, the complainant has taken reasonable steps in that period to have the complaint resolved through that process.

(2) Where the Commission is not satisfied that the conditions in subsection (1) are met, it may consider a complaint under this Chapter if it considers it appropriate to do so having regard to the principles referred to in section 139U.

(3) Where a complaint relates to content which falls within one of the offence-specific categories of harmful online content defined in section 139A(2), the Commission may consider the complaint under this Chapter only if—

(a) the Commission has brought the complaint to the attention of the Garda Síochána, or any other body the Commission considers appropriate,

(b) the Commission has informed the complainant and the provider of the designated online service that it has done so, and

(c) where the complaint was brought to the attention of the Garda Síochána, the Garda Síochána has informed the Commission that they do not intend to take any action, or any further action, in relation to the availability of the content on the service concerned.]