32. (1) Where the Board is satisfied that an employer paid an amount pursuant to section 37 of the Principal Act (as in force immediately before the commencement of this section) in relation to a period within the relevant period in respect of an employee who was an apprentice in that period, the Board shall refund to the employer the same proportion of those payments as is equivalent to the proportion of the relevant period for which the employee was an apprentice.
(2) In subsection (1)—