Paragraph 2
(1)
In heads A and B of the Table to paragraph 1, “the relevant amount” with respect to a visit or a levy means—
(a)
where the sum due at the time of the visit or of the levy (as the case may be) does not exceed £100, £12.50;
(b)
where the sum due at the time of the visit or of the levy (as the case may be) exceeds £100, 12½ per cent. on the first £100 of the sum due, 4 per cent. on the next £400, 2½ per cent. on the next £1,500, 1 per cent. on the next £8,000 and¼ per cent. on any additional sum;