18.— The Principal Act is amended by inserting the following section after section 342 (amended by section 17 ):

“Repayment of amounts due arising from false or misleading statements or wilful concealment of facts.

342A.— Where a person is required to repay an amount of any payment referred to in paragraphs (a) to (g) of section 342(1) by virtue of—

(a) a revised decision given by a deciding officer under section 302(a),

(b) a revised decision given by an appeals officer under section 319(a), or

(c) a revised determination given under section 325(a),

the amount to be repaid in such circumstances shall not be reduced by the amount of any other payment referred to in paragraphs (a) to (g) of section 342 to which the person would otherwise have been entitled in the period to which the overpayment relates had he or she not been in receipt of the payment which gave rise to the overpayment.”.