Decimal places and rounding of unit prices above £1
14. Where the unit price of a product falls above £1 it may be expressed to the nearest –
(a)1p, in which case where the figure denoting tenths of one penny in the unit price is 5 or higher, it shall be rounded up and where it is 4 or lower it shall be rounded down; or
(b)0·1p, in which case where the figure denoting one hundredths of one penny in the unit price is 5 or higher it shall be rounded up and where it is 4 or lower it shall be rounded down.