There are two very distinct points here SH and you are really missing one of them, so let ME reitterate
"which means, getting back to the thread, the capped actuals remove the flexibility of carrying over one's allowances which will, in my humble opinion, lead to a subsequent overall reduction of the capped rates in due course" BOLLEAUX
If those in reciept of capped actuals are too stupid or unimaginative to plan a daily expenditure to fully utilise the capped actual allowance then I get your point fully but as I, typing slowly again as I am obviously thick, do not fall into that bracket I disregard your view.
You may be able to hit the bullseye with a 1000lb'r dude but try thinking outside the bubble man, it's what Ascot crews have been doing for years
Hope to see you down route some time to buy you a beer and discuss.
all spelling mistakes are "df" alcohol induced