Paragraph 12
The sum arrived at under paragraph 6 above shall be multiplied–
(a)
where the percentage arrived at under paragraph 11 above is greater than 50 per cent but not greater than 100 per cent, by the percentage so arrived at,
(b)
where the percentage so arrived at is greater than 100 per cent, by 100 per cent, and
(c)
in any other case, by 50 per cent.