Regulation 8 Return of National Health Service or Redundancy Fund contributions paid in error
Where any national health service or redundancy fund contribution which has been paid in error falls to be repaid by virtue of the provisions of regulation 20 of the National Insurance (Contributions) Regulations 1969 (which regulation is continued in force by regulation 124(2) of and Part II of Schedule 7 to the Social Security (Contributions) Regulations 1975), the cost of such repayment shall be met by—
set-off against any national health service or (as the case may be) redundancy fund contributions received after 31st March 1975, and
to the extent that the aggregate amount of such repayments exceeds the aggregate amount of such contributions, by set-off against the national health service or (as the case may be) redundancy fund allocations made under section 134 of the Act.