Regulation 4 Substitution of regulation 12 of the General Regulations
For regulation 12 of the General Regulations (disregard of fractions) there shall be substituted the following regulation—
“Rounding of fractions
12Where any calculation under this Part 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.”.