Subject to regulation 26, for the purposes of paragraph 7(1) of Schedule 1to the Act the minimum amount shall be F12 multiplied by 5 per centum of the amount specified in paragraph 1(1)(e) of the relevant Schedule (income support personal allowance for single claimant aged not less than 25).

Where F2the 5 per centum amount calculated under paragraph (1) results in a sum other than a multiple of 5 pence, it shall be treated as the sum which is the next higher multiple of 5 pence.