J. One year delay to both New Scottish Centre and the second stage of the New En Route centre
K. Higher penalty payments for delays than assumed in the base case
L. Contingency provision in capital expenditure plan 100% spent
M. Gulf War scenario: a significant shock in one year-a 2.5% year-on-year reduction in chargeable service units in Year Six (the equivalent reduction in the 12 months after the Gulf War was only 1%)
N. Certain categories of capital expenditure increased by 10% in the first and third charge control periods
O. Rate of return allowed by the regulator only 6.75%, compared with 7.75% in the base case
P. Corporation Tax incurred at 35% from day one
Q. London Inter-Bank Offer Rate increased to 8% from the start of the second charge control period
R. A combination of downside events, mainly occurring in the first charge control period
S. A combination of downside events, mainly occurring in the second charge control period