The item ?Formwork exceeding 300mm wide, at any inclination more than 85o up to and including 90o to the horizontal? refers to formwork formed vertically and when compared with formwork erected in horizontal plane, the amount of falsework required is smaller.
The item ?Formwork exceeding 300mm wide, horizontal or at any inclination up to and including 5o to the horizontal? refers to formwork to be erected in horizontal position and in general it requires much falsework to support this type of formwork.
Therefore, the rate for this item is higher than the one mentioned in the above paragraph.