39 If the licensee's audited financial statements are not (7) finalised within four months of the end of its financial reporting year, the licensee shall pay on or before the last day of such fourth month a provisional amount, if any, equal to the balance required to meet the total annual licence fee calculated on the basis of the licensee’s results of the first half of the relevant financial year, grossed up on an annualised basis for such financial year. Ifa licensee changes the dates of its financial (8) reporting year, the calculation of its gross revenues for the purposes of determining the amount of any payment shall be made in such manner as ensures that there is neither a gap in payment nor a double payment of it. This section is subject to section 133 during the (9) transitional funding period referred to in that section. 21. (1) Subject to the other provisions of this section, the Telecommunications Commission may set a supplementary licence fee as a (“supplementary licence fee”) payable by licensed service providers g reportin l financia recent most their in s revenue gross percentage of their year. Asupplementary-licence fee may be set only to make (2) up a funding deficit resulting, or which will result, from any appeal or legal proceedings, including— (a) (b) any appeal under section 42(2), 59(2), 103(b) or 110; judicial review proceedings commenced in relation to any determination, order or direction of the Telecommunications Commission or any determination or order made by an Appeal and Dispute Panel. No supplementary licence fee shall take effect until (3) approved by the Evaluation Committee who shall grant such approval if the Committee is reasonably satisfied that it is justified in accordance with subsection (2). The Telecommunications Commission shall notify (4) the Evaluation Committee of — (a) the amount of any costs that the Telecommunications Commission has Supplementary Hcence fees