48.1  Gross Up of Termination Payments

If any amount of compensation payable by the Authority under clauses 42 (Compensation on Termination for Force Majeure), 44 (Compensation on Termination for Authority Default/Voluntary Termination/Termination on an Authority Break Point Date) and 45 (Compensation on Corrupt Gifts, Fraud and Refinancing Breaches) is subject to Tax payable to a Relevant Authority in the United Kingdom, then the Authority shall pay to the Contractor such additional amount as will put the Contractor in the same after Tax position as it would have been in had the payment not been subject to Tax taking account of any relief, allowances deduction, setting off or credit in respect of Tax (whether available by choice or not) which may be available to the Contractor to reduce the Tax to which the payment is subject.