The Electricity Supply Industry (Rateable Values) Order 1994 No. 3282

PART I PRELIMINARY

Rounding of numbers

3.  Where (apart from this article) any rateable value determined under this Order would include a fraction of a pound—

(a) the fraction shall be made up to one pound if it would exceed 50p, and

(b) the fraction shall be ignored if it would be 50p or less.