Section 9: Set-off.

Any sum that is required by Part I Section C of Chapter VI of the Constitution of the Federal Republic of Nigeria to be paid by the Federation to a State may be set off by the Federation in or towards the payment of any sum that is required by this Act to be paid by any State as its share of any pension payable in respect of the service of any officer who had served in the public service of that State, and the said Part I Section C of Chapter VI shall be construed accordingly.