(1) Without prejudice to subsection (2), and subject to -

(a) any requirement under any regulations made under section 38 to repay any overpayment, or

(b) any requirement arising under section 40 to repay any deduction,

the contribution shall be paid into or disposed of for the benefit of the Exchequer in accordance with the directions of the Minister or otherwise paid or disposed of as the Minister may direct.

(2) Where any amount of the contribution (other than an amount referred to in paragraph (a) or (b) of subsection (1)) has not been duly remitted in accordance with any regulations under section 38, then the Minister may, in addition to any means of recovery provided for by regulations under that section, recover the amount from the person obliged to remit it as a simple contract debt in any court of competent jurisdiction.

(3) Notwithstanding subsection (1) and subject to -

(a) any requirement under any regulations made under section 38 to repay any overpayment, or

(b) any requirement arising under section 40 to repay any deduction,