(1) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations of so much of any employment contribution paid by an employed contributor or voluntary contribution payable under section 25 by a voluntary contributor whose entry into insurance occurred -
(a) after he or she had attained the age of 60 years,
(b) after he or she had attained the age of 58 years in the case of a person who attained the age of 57 years on or after 1 July 1974,
(c) after he or she had attained the age of 57 years in the case of a person who attained the age of 56 years on or after 1 April 1975, or
(d) after he or she had attained the age of 56 years in the case of a person who attained the age of 55 years on or after 1 October 1977,
as is determined in accordance with the regulations to have been paid in respect of State pension (contributory).
(a) In the case of a person who attained the age of 56 years on or after 1 April 1975, subsect
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