{
  "url": "https://openlegislation.uk/employment-and-support-allowance-regulations-northern-ireland-2008/regulation-3",
  "json_url": "https://openlegislation.uk/employment-and-support-allowance-regulations-northern-ireland-2008/regulation-3.json",
  "legislation": "nisr/2008/280",
  "legislation_title": "The Employment and Support Allowance Regulations (Northern Ireland) 2008",
  "legislation_url": "https://openlegislation.uk/employment-and-support-allowance-regulations-northern-ireland-2008",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Rounding of fractions",
  "text": "For the purposes of these Regulations—\n(a) where any calculation under these Regulations results in a fraction of a penny that fraction is, if it would be to the claimant’s advantage, to be treated as a penny, otherwise it must be disregarded;\n(b) where an employment and support allowance is awarded for a period which is not a complete benefit week and the applicable amount in respect of the period results in an amount which includes a fraction of a penny that fraction is to be treated as a penny.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in operation at 27.10.2008, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2008/280/regulation/3",
    "retrieved_at": "2026-11-12T03:38:16.781320+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}