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Part VU.K. General

[F160A Treatment of insignificant amounts.E+W+S

Where an amount is required to be calculated in accordance with the provisions of sections . . . F2, 35(4) and (6) and 36(3) of, . . . F2this Act and, apart from this section, the amount so calculated is less than½p, then, notwithstanding any other provision of this Act, that amount shall be taken to be zero, and other amounts so calculated shall be rounded to the nearest whole penny, taking½p as nearest to the next whole penny above].