PART IIIPAYMENTS

Fractional amounts of benefit28

F11

F2Subject to paragraph (2), where the amount of any benefit payable would, but for this regulation, include a fraction of a penny, that fraction shall be disregarded if it is less than a half penny and shall otherwise be treated as a penny.

F32

Where the amount of any maternity allowance payable would, but for this regulation, include a fraction of a penny, that fraction shall be treated as a penny.