(1) Where the number of units of pension for or in respect of which a contributor is required to contribute is reduced, any contributions paid by him for or in respect of units of pension in excess of the reduced number of units shall be refunded to him.
(2) Where one or more non - contributory units are applicable to a contributor in respect of whom a reduction in the number of units of pension is to be applied, the reduction shall be in reverse order of entitlement to units (whether non - contributory or otherwise).