(d) where 2 or more payments in respect of which tax is chargeable by virtue of section 123 of that Act are made to or in respect of the same person in respect of the same office or employment, or in respect of different offices or employments, for the purposes of this Resolution this paragraph shall apply as if those payments were a single payment of an amount equal to that aggregate amount and the provisions of subparagraph (a) of this paragraph shall apply to that amount accordingly.

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