PART VE+W+SINCOME AND CAPITAL

CHAPTER IE+W+Sgeneral

[F1Rounding of fractionsE+W+S

27.  Where any calculation under this Part results in a fraction of a penny that fraction shall, if it would be to the claimant’s advantage, be treated as a penny, otherwise it shall be disregarded.]

Textual Amendments

Commencement Information

I1Reg. 27 in force at 11.4.1988, see reg. 1