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31. Where a person becomes entitled to payment of retirement benefits by reason of his having become incapacitated within one year after the date on which the election was made—
(a)where the contributions were made by the person pursuant to an election made by him those contributions shall be repaid to the person, and
(b)where contributions were made by the person’s employer pursuant by an election made by him those contributions shall be repaid to the employer,
but in either event the person will not be credited with any additional benefits.
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