"Limitation on return of contributions.

38A.- (1) Subject to subsections (2) and (3), an application, pursuant to section 34, 37 or 38, for the return of contributions shall be made-

(a) within 4 years of the last day of the contribution year in respect of which the contributions concerned were paid, and

(b) in such manner as the Minister or the Collector General, as appropriate, may from time to time determine.

(2) Subsection (1) shall not apply where-

(a) an application for the return of contributions was made on or before 31 December 2009, or

(b) the return of contributions is pursuant to a decision of a deciding officer or, where such decision is appealed, an appeals officer-