17The following proviso shall be added at the end of paragraph 6—
“Provided that, where the appropriate fraction and the appropriate multiple are not the same for each of the payments, the calculations of relief under paragraph 4 above shall be made separately in relation to each payment or payments having a different appropriate fraction and multiple, and in any such calculation—
(a)any payment for which the appropriate multiple is lower shall be left out of account for all the purposes of that paragraph, and
(b)in ascertaining the difference at (c) of that paragraph it shall be assumed that the appropriate fraction only of any payment for which the appropriate multiple is higher had been made,
and the relief to be allowed shall be the sum of the reliefs so calculated in respect of the payments respectively.”