(1) The return of any contributions under this Chapter that have been paid by or in respect of an employed contributor, a special contributor, a self-employed contributor, an optional contributor or a voluntary contributor shall be subject to paragraphs (a) and (b) of section 341(9) of the Act of 2005.

(2) The return of any contributions under this Chapter that have been paid by an employer in accordance with section 13(2)(d) of the Act of 2005 shall be subject to section 38B of the Act of 2005.

(3) No contributions shall be returned under article 73, 75, 77 or 77A in respect of an insured person who is entitled to or in receipt of State pension (transition), State pension (contributory) or State pension (non-contributory).

(4) Where -

(a) contributions have been returned on or after the 1st day of November, 1990 under article 73, 75, 77 or 77A in respect of an insured person who subsequently becomes entitled to State pension (non-contributory), or