Prospective
This section has no associated Explanatory Notes
13U.K.In paragraph 13 (standard percentage reductions for disclosure), in the Table in sub-paragraph (3), at the appropriate places insert—
| “37.5% | case A: 12.5% | case A: 0% |
| case B: 25% | case B: 12.5%”, |
| “87.5% | 43.75% | 25%”, and |
| “125% | 62.5% | 40%”. |