(1) In this section, "personal reliefs" means relief under any of the provisions specified in the Table to section 458.
(2) Where 2 or more assessments to income tax are to be made on a person under Schedule D, E or F or under 2 or more of those Schedules, the tax in the assessments may be stated in one sum, and the notice of assessment may be stated correspondingly.
(3) A notice of appeal in a case in which subsection (2) applies shall, to be valid, indicate each assessment appealed against.
(4) Pending the determination of an appeal against any one or more assessments referred to in subsection (2), an amount of tax (being a portion of the one sum referred to in that subsection) shall be payable on the due date or dates and shall be the amount which results when the appropriate personal reliefs are deducted from the assessments not under appeal or allowed from the tax charged in those assessments, as may be appropriate.
(5) The tax stated in one sum under subsection (2) or the am