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Damages Act 1996

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Damages Act 1996, Paragraph 20 is up to date with all changes known to be in force on or before 22 January 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F120(1)A rate of return that would be arrived at but for this paragraph is to be rounded up or down by the rate-assessor to the nearest figure permitted, if necessary so as to come to—N.I.

(a)a whole number (including zero), or

(b)a number comprising or incorporating a decimal fraction of 0.25, 0.5 or 0.75.

(2)If two permitted figures are equally near when rounding under sub-paragraph (1) arises, rounding is to be to whichever of the figures is reached—

(a)from the positive side of zero, by going towards (or to) zero, or

(b)from the negative side of zero, by going further below zero.]

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