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13.—(1) In regulation 36, for paragraphs (2) to (4) substitute—
“(2) Save where paragraphs (3) or (4) apply, B is 1.
(3) B is 0.9 if, on the relevant assessment date—
(a)the expenditure threshold and the growth threshold are exceeded; and
(b)either the super growth threshold or the super expenditure threshold is exceeded (but not both).
(4) B is 0.8 if, on the relevant assessment date—
(a)the super expenditure threshold is exceeded; and
(b)the super growth threshold is exceeded.”.
(2) Omit regulation 36(5)(e).