3Payment and collection of contributions in exceptional cases
(1)Where, by virtue of the last foregoing section, contributions are payable for any period of war service of a person who is or who is deemed, by virtue of section one of this Act, to be a teacher within the meaning of the Scheme, and who was not immediately before undertaking war service employed by any education authority, governing body or other body of managers, the amount of the said contributions shall be an amount equal to seven and one half per centum of his salary and the said amount (together with compound interest thereon from the date when the payment became due, calculated at four per centum per annum with yearly rests) shall be recoverable by the Secretary of State either directly from the teacher or by deduction from any sum payable to him or to his legal personal representatives under the Scheme.
(2)Two-thirds of any sums paid or recovered under this section shall be treated as contributions by the teacher and one-third as contributions by an employer.