PART 1INTRODUCTION
General
RoundingC16
1
Where the calculation of an amount for the purposes of these Regulations results in a fraction of a penny, that fraction is to be disregarded if it is less than half a penny and otherwise it is to be treated as a penny.
F11A
Where the calculation of an amount for the purposes of the following F3provisions results in a fraction of a pound, that fraction is to be disregarded—
F2za
regulation 82(1)(a) (exceptions – earnings);
a
regulation 90 (claimants subject to no work-related requirements – the earnings thresholds); and
b
regulation 99(6) (circumstances in which requirements must not be imposed); F4...
F4c
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2
This regulation does not apply to the calculation in regulation 111 (daily rate for a reduction under section 26 or 27 of the Act).