The Stakeholder Pension Schemes Regulations 2000 No. 1403

PART II E+W+S CONDITIONS APPLYING TO STAKEHOLDER PENSION SCHEMES

[F1 Rounding of fractional amounts E+W+S

14C.   For the purposes of any calculation under regulation 14 or 14B, values and amounts may be determined, at the option of the trustees or manager, by rounding down any fraction of a penny less than one half and rounding up any other such fraction.]

Textual Amendments

F1 Reg. 14 - 14C substituted for reg. 14 (6.4.2005) by The Stakeholder Pension Schemes (Amendment) Regulations 2005 (S.I. 2005/577), regs. 1(1), 7(1)