The reason it's not amended proposed paragraph (d) in and of itself, but is instead amended proposed paragraph (c.1), doesn't diminish the fact that it's a separate one. It's just that, as a drafting technique, you don't want to change and renumber a proposed paragraph. In future years, if somebody does research in terms of what was done under the old law, for example, paragraph 52(2)(d) would be consistent in time.
If you add in a paragraph, the technique is to add a point one, point two, point three, etc., in between. That doesn't diminish the fact that the paragraph stands on its own. It's just that it has been interceded between two other paragraphs and it was numbered as a point-something. It's purely a drafting technique. It has no bearing on the substance whatsoever.