57(1)  In calculating the amount of any return of contributions to be made under regulation 52, 52A, 55, 55A or 56, there shall be deducted

(a)the amount of any contribution which has under regulation 51 been treated as paid on account of other contributions;

(b)in the case of such contributions paid in error in respect of any person, the amount, if any, paid to that person (and to any other person on the basis of that error) by way of contributory benefit which would not have been paid had any of the contributions (in respect of which an application for their return is duly made in accordance with regulation 52(8)) not been paid in the first instance;

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