Section 44

When the Board is satisfied that any amount has been paid in error to the Scheme in respect of any person or as service charge under section 43, the Board may, subject to subsection (3), refund the amount so paid in error to the person by whom it was paid or to any other person as the Board may determine:

Provided that if the refund of any amount paid in error is not claimed within 6 months of the date on which it was paid or if the member in respect of whom it was paid has withdrawn it, the amount paid in error shall not be refunded but is deemed to have been properly paid under the provisions of this Act as service charge or for the person in respect of whom it was paid.

If any amount is due to the Scheme from the person to whom refund of the amount paid in error would otherwise be made, the Board may retain the whole or any part of the amount paid in error and set it off against such amount as is due.

No refund shall be made and no amount shall be set off under this section except with the consent of the Board who may require any person who claims to have paid any amount to the Scheme in error to make a written application for refund and to furnish such information as the Board may require to determine the amount so paid.

National Retirement Scheme 34