41. Where a person is liable to pay a Class 1B contribution in accordance with section 10A of the Act (Class 1B contributions) F1, the amount of that contribution shall be calculated to the nearest penny, and any amount of a half penny or less shall be disregarded.
Textual Amendments
F1Section 10A was inserted by section 53 of the Social Security Act 1998 and amended by paragraph 11 of Schedule 3 to the Transfer Act and section 77 of the Welfare Reform Act.