# Social Security Contributions and Benefits Act 1992, Section 14B: Class 3A contributions: repayment


(1) The Treasury may by regulations provide for a Class 3A contribution to be repaid in specified circumstances.
(2) Regulations under subsection (1) may, in particular, make provision about applications for repayments and other procedural matters.
(3) A person is to be treated as never having had a unit of additional pension if the Class 3A contribution paid in respect of it is repaid.
(4) Regulations under subsection (1) may provide for benefits paid to a person because of the unit of additional pension to be recovered by deducting them from the repayment.

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Source: https://www.legislation.gov.uk/ukpga/1992/4/section/14B (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/section-14B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.