# The Child Benefit and Guardian’s Allowance (Administration) Regulations 2003, Regulation 24: Fractional amounts of benefit or allowance

Extent: E+W+S+N.I.

Where the amount of any child benefit or guardian’s allowance payable includes a fraction of a penny, that fraction—
(a) if it is less than a half, shall be disregarded;
(b) if it is a half or more, shall be treated as a whole penny.

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Source: https://www.legislation.gov.uk/uksi/2003/492/regulation/24 (the official version)
Page: https://openlegislation.uk/child-benefit-and-guardians-allowance-administration-regulations-2003/regulation-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.