5. In regulation 23(2) for the words “a fee of” and paragraphs (a), (aa), (b) and (c) there shall be substituted–
“(a)in the case of Class VI vehicle, a fee of £8.80; and
(b)in any other case, a fee which is calculated as half of the relevant fee specified in regulation 20(1), provided that when that calculation would have the result of the amount payable including a fraction of a penny then the amount shall be adjusted downwards to the nearest penny;”.