PART 1INTRODUCTION

General

Rounding7

1

Where the calculation of an amount for the purposes of these Regulations results in a fraction of a penny, that fraction is to be disregarded if it is less than half a penny and otherwise it is to be treated as a penny.

2

Where the calculation of an amount for the purposes of the following regulations results in a fraction of a pound that fraction is to be disregarded—

a

regulation 89 (claimants subject to no work-related requirements – the earnings thresholds); and

b

regulation 97(14) (circumstances in which requirements must not be imposed).

3

This regulation does not apply to the calculation in regulation 108 (daily reduction rate) for a reduction under Article 31 or 32 of the Order.