Regulation 21 Prescribed percentages and amounts in respect of savings credit Original text. Later amendments are not shown. If a calculation made for the purposes of regulation 20(1)(a) or (b) results in a fraction of a penny, that fraction— (a) if it would be to the beneficiary’s advantage, shall be treated as a penny; (b) if it would not be to the beneficiary’s advantage, shall be disregarded. ← Regulation 20 Regulation 21 Regulation 22 →