(1) For the purposes of this Part, a person who is liable under section 335, 336, 337 or 338 to pay to the Social Insurance Fund or the Minister, on demand, a sum referred to in one or more than one of those sections shall be referred to as the ‘overpaid person’ and the sum which the overpaid person is so liable to pay shall be referred to as the ‘relevant amount’.
(2) Notwithstanding that the Minister may recover the relevant amount by other methods, subject to this Part, the Minister may give a notice of attachment to an overpaid person -
(a) who fails to -
(i) repay the relevant amount, or
(ii) respond, to the satisfaction of the Minister, to a notice under section 343D(1),
and
(b) to whom the Minister has given a notice under section 343D(3).