88.5  Error/Omission in Calculating a Statutory Deduction

Where any error or omission has occurred in calculating or making the Statutory Deduction then:

(a)  in the case of an over-deduction, the Authority shall correct that error by repayment of the sum over-deducted to the Contractor (save where the Authority has accounted for that deduction to H M Revenue and Customs, in which case such repayment shall be made following and to the extent of receipt by the Authority of a corresponding repayment from H M Revenue Customs which the Authority shall use reasonable endeavours to procure as soon as reasonably possible); and

(b)  in the case of an under-deduction, the Contractor shall correct that error or omission by repayment of the sum under-deducted to the Authority forthwith on written demand.