The 0845 range is divided into 1000 blocks (084 5000 to 084 5999) of 10 000 numbers but the same pricing rules apply to each block.

The 0870 range is divided into 1000 blocks (087 0000 to 087 0999) of 10 000 numbers but the same pricing rules apply to each block.

Drug plan administrators may also apply their own pricing rules outside of that set by national pricing agencies.

Treasury Department sources have stated that, at most, $3bn annually could be raised by augmented enforcement of the existing transfer pricing rules.

And in 1987 the Exxon Corporation paid a $2.1 billion judgment after losing a court fight over the pricing rules.

The decision invalidating the pricing rules would not take effect for 45 days.

With this pricing rule, a speculator is expected to break even when the futures market fairly prices the deliverable commodity.

Fidelity and other fund companies say the new pricing rules are necessary because smaller accounts are more expensive to maintain than larger ones.

Among others, these policies emphasize decentralization, user participation, the role of women, and "appropriate pricing rules".

Special pricing rules apply to certain types of business including retailers, restaurants, pubs and garages.