Two Dimensional Rate Table

A two dimensional rate table consists of:

Any number of columns, each with a type.
Any number of rows, with corresponding number of cells.

An example of a rate table of this type is given below:

Table 1. Two Dimensional Rate Table
	New Employer (%)	Q Rate Employer (%)	G Rate Employer (%)	F Rate Employer (%)
Normal Rate	1	2	4	8
Subsidiary Rate	2	4	8	16
RESF Rate	0.075	0.075	0.075	0.075

The XML string for the whole of this rate table would look like this:

(CT1 implies New Employer %, RT1 implies Normal Rate, and so on)

<RATES_DATA>
<COLUMN  INDEX=1  ID=1  TYPE=CT1>
<ROW INDEX=1  ID =2  TYPE=RT1>
<CELL ID=3  VALUE=1  COLUMN_INDEX=1/>
</ROW>
<ROW INDEX=2  ID =4  TYPE=RT2>
<CELL ID=5  VALUE=2  COLUMN_INDEX=2/>
</ROW>
<ROW INDEX=3  ID =6  TYPE=RT3>
<CELL ID=7  VALUE=0.075  COLUMN_INDEX=3/>
</ROW>
</COLUMN>
<COLUMN  INDEX=2  ID=8  TYPE=CT2>
<ROW INDEX=1  ID =2  TYPE=RT1>
<CELL ID=10  VALUE=2  COLUMN_INDEX=1/>
</ROW>
<ROW INDEX=2  ID =4  TYPE=RT2>
<CELL ID=12  VALUE=4  COLUMN_INDEX=2/>
</ROW>
<ROW INDEX=3  ID =6  TYPE=RT3>
<CELL ID=14  VALUE=0.075  COLUMN_INDEX=3/>
</ROW>
</COLUMN>
<COLUMN  INDEX=3  ID=15  TYPE=CT3>
<ROW INDEX=1  ID =2  TYPE=RT1>
<CELL ID=17  VALUE=8  COLUMN_INDEX=1/>
</ROW>
<ROW INDEX=2  ID =4  TYPE=RT2>
<CELL ID=19  VALUE=16  COLUMN_INDEX=2/>
</ROW>
<ROW INDEX=3  ID =6  TYPE=RT3>
<CELL ID=21  VALUE=0.075  COLUMN_INDEX=3/>
</ROW>
</COLUMN>
<COLUMN  INDEX=4  ID=22  TYPE=CTS4>
<ROW INDEX=1  ID =2  TYPE=RT1>
<CELL ID=24  VALUE=4  COLUMN_INDEX=1/>
</ROW>
<ROW INDEX=2  ID =4  TYPE=RT2>
<CELL ID=26  VALUE=8  COLUMN_INDEX=2/>
</ROW>
<ROW INDEX=3  ID =6  TYPE=RT3>
<CELL ID=28  VALUE=0.075  COLUMN_INDEX=3/>
</ROW>
</COLUMN>
</RATES_DATA>