Rounding of fractional amountsF14

Where any payment of—

a

statutory paternity pay is made on the basis of a calculation at—

i

the weekly rate specified in regulation 2(b); or

ii

the daily rate of one-seventh of the weekly rate specified in regulation 2(a) or (b); or

b

statutory adoption pay is made on the basis of a calculation at—

i

the weekly rate specified in regulation 3(b); or

ii

the daily rate of one-seventh of the weekly rate specified in regulation 3(a) or (b),

and that amount includes a fraction of a penny, the payment shall be rounded up to the next whole number of pence.