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Paragraph 15

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The sum arrived at under paragraph 6 or 7 above or the aggregate of the sums arrived at under those paragraphs, as the case may be, shall be multiplied—

(a)

where the percentage arrived at under paragraph 14 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.