flexible

A number of carmakers are already struggling to meet their targets, although there are flexible mechanisms built into the rules which should allow them to avoid fines for the moment.

Ohtani’s historic deferrals have kept the team’s actual payroll levels flexible, and seemingly made club executives more willing to pay luxury tax penalties long-term.

"But we can feel a sense of optimism that they are flexible in the timing of their activity. Coexistence is happening, and it's in large part because of what mountain lions are doing."

They included several types of phthalates, chemicals used to make plastics flexible; chloroform, a toxic byproduct from disinfecting water with chlorine; and toluene, a hazardous substance found in vehicle exhaust.

The letter also suggests that changes in the NICs threshold are "regressive in their impact on lower earners and will impact flexible working practices which many older workers and parents rely upon".