Paragraph 1 Calculation of B
(1)
For the purposes of regulation 60, B is calculated in relation to a tariff category as follows.
(2)
For the purposes of this paragraph—
(a)
the first test is met in relation to an assessment date if the forecast for total expenditure as at that date exceeds the figure specified for that assessment date in the second column of Table 1;
(b)
the second test is met in relation to an assessment date if C, as calculated in accordance with paragraph 2 of this Schedule, is 0.10 or more.
(3)
B is 0 unless the circumstances set out in sub-paragraph (4) apply.
(4)
B is 0.05 if—
(a)
the first test is met; and
(b)
the second test is met.