With the introduction of debit cards, money could be withdrawn from personal accounts instantaneously, leaving the individual little recourse in the event that the product or service was unsatisfactory or a billing error had occurred.
This error seems to have occurred both when Virgin was eliminated from the bidding contest, and when First Group's bid was reassessed against the Department's own forecasting model for future revenues.
Reformations can, retroactively, change documents, but they may not always be effective in undoing tax consequences that occurred as result of the error.