(1) Subject to article 71 and this article, any contributions paid in error by a person or their employer in respect or on behalf of that person shall be returned by the Minister or the Collector-General, as appropriate, to that person or to their employer, as the case may require, if application to that effect is made in writing to the Minister or the Collector General, as appropriate, in accordance with sub-article (4).

(2) In calculating the amount of any repayment to be made under this article to an insured person or an employer, the following amounts shall be deducted -

(a) the amount of any contributions paid in error which have under the provisions of article 71(1) been treated as paid on account of contributions properly payable;

(b) an amount equivalent to the amount of any benefit paid to such person (or to any other person) by reason of such contributions having been paid in error as aforesaid but any amount so deducted shall be deducted only from contributions comprising of employed contributor's contributions; and

(c) an amount equivalent to the amount of any employment contributions which has under the provisions of article 71(2) been treated as paid on account of employer's contributions properly payable but any amount so deducted shall be deducted only from contributions comprising employer's contributions.