# The Disability Working Allowance (General) Regulations 1991, Regulation 14: Rounding of fractions

Extent: E+W+S

Where any calculation under this Part or Part VI results in a fraction of a penny that fraction shall, if it would be to the claimant’s advantage, be treated as a penny, otherwise it shall be disregarded.

---
Source: https://www.legislation.gov.uk/uksi/1991/2887/regulation/14 (the official version)
Page: https://openlegislation.uk/disability-working-allowance-general-regulations-1991/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.