The Treasury may by regulations provide for a Class 3A contribution to be repaid in specified circumstances.

Regulations under subsection (1) may, in particular, make provision about applications for repayments and other procedural matters.

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.

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.