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7.—(1) Amend regulation 34 (return of precluded Class 3 contributions) in accordance with the following provisions of this regulation.
(2) In paragraph (1) for “the Department” substitute “the Inland Revenue”.
(3) For paragraph (2) substitute—
“(2) A contributor wishing to apply for the return of a contribution falling within paragraph (1) of this regulation shall make an application to the Inland Revenue either—
(a)in writing; or
(b)in such form, and by such means of electronic communications, as are approved.”.
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