5. The exception prescribed by this regulation is that section 6A(2) does not have effect for the purposes of regulation 32 of the principal Regulations (return of contributions)(1).
Regulation 32 was amended by S.R. 1984 No. 43, regulation 11, S.R. 1987 No. 468, regulation 6, S.R. 1988 No. 204, regulation 3, S.R. 1992 No. 41, regulation 3, S.R. 1996 No. 188, regulation 4, S.R. 1996 No. 433, regulation 4(2) and (3), S.R. 1999 No. 117, regulation 6 and S.R. 1999 No. 118, regulation 12.