Article 3 Rounding of NumbersI1
England and Wales
Where (apart from this article) any rateable value determined under this Order would include a fraction of a pound —
(a)
the fraction shall be made up to one pound if it would exceed 50p, and
(b)
the fraction shall be ignored if it would be 50p or less.
Annotations
Commencement
- I1
Art. 3 in force at 1.4.2000, see art. 1(1)