Where the first tier of balcony extends over the tier below, the soffit of the balcony shall not, in any part be less than 3 m. The height between floor of the highest part of the seating and the lowest part of the coiling over the same shall not in any part be less than 3.7 m. The height between the soffit of any intermediate tier and the floor below, shall in no case be less than 2.4m.