4(1)Any refund of the half of a lump sum under section thirteen of this Act shall be paid into the Exchequer.N.I.
(2)Where such a refund is made as aforesaid, all such adjustments shall be made, including payments out of the Consolidated Fund or out of moneys provided by Parliament and payments into the Exchequer, as will secure that the position is the same as if the lump sum had been half what it was and no refund had been made.