# Finance Act 2008, Section 162: Duties: abolition of disregard of fractions of penny


In section 137 of CEMA 1979 (calculation of excise duty etc), omit subsection (4) (fractions of penny to be disregarded in calculation of duty).

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Source: https://www.legislation.gov.uk/ukpga/2008/9/section/162 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-162
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.