26.—For the purpose of a claim for contribution—

(a) a person who restores property to its true owner shall be deemed to be a concurrent wrongdoer with one through whom he originally claimed the property and who was a wrongdoer in respect of it towards the true owner, and

(b) such restoration of property shall, as against such wrongdoer, be deemed to be a payment of damages to the extent of the value of the property.