(1) Where a decision under section 114(4) or 116(8) substitutes for a relevant determination specified in paragraph (a), (b), (d) or (f) of section 114(1) a determination that results in a person to whom the determination applies no longer being a contributing participant -

(a) that person shall be treated as not having been assigned an enrolment date or re-enrolment date (as the case may be), and

(b) any contribution paid in respect of the person as a result of the relevant determination shall be repaid by the Authority -

(i) in the case of a participant contribution, to that person,

(ii) in the case of an employer contribution, to the employer concerned, and

(iii) in the case of a State contribution, to the Exchequer.