Paragraph 4—
(a) applies only where the charge, increase in charge or payment is significant; and
(b) does not apply where the charge, increase in charge or payment is—
(i) in respect of the provision of goods and is reasonable in relation to the goods provided;
(ii) wholly or largely directed to the recovery of the cost of providing any service for which the charge is imposed or the payment requires to be made; or
(iii) would otherwise result in no significant net gain or loss to the Scottish Consolidated Fund.
6.