Regulation 5 Amendment of regulation 35 of the principal Regulations

In regulation 35(1) of the principal Regulations (calculation of return of contributions) after sub-paragraph (f)^f1 there shall be added the following sub-paragraph—

“(g)

in the case of such contributions paid in error in respect of any person, the amount of any payment made by the Department under section 38A(3) of the Pension Schemes (Northern Ireland) Act 1993 (reduced rates of Class 1 contributions, and rebates: age-related rebates).”.