Paragraph 3 I1
Northern Ireland
Where a period is to be computed in completed years a part of a year shall be ignored, and where a period is to be computed in completed half-years
(a)
a part of a year less than a half shall be ignored; and
(b)
a part of a year exceeding a half shall be treated as a half.
Annotations
Commencement
- I1
Sch. 9 Pt. 3 para. 3 in operation at 1.4.2006, see art. 1(2)