{
  "url": "https://openlegislation.uk/income-support-general-regulations-1987/regulation-27",
  "json_url": "https://openlegislation.uk/income-support-general-regulations-1987/regulation-27.json",
  "legislation": "uksi/1987/1967",
  "legislation_title": "The Income Support (General) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/income-support-general-regulations-1987",
  "path": "regulation/27",
  "kind": "regulation",
  "number": "27",
  "heading": "Rounding of fractions",
  "text": "Where 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.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 27 substituted (11.4.1988) by The Income Support (General) Amendment Regulations 1988 (S.I. 1988/663), regs. 1(1), 13"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 27 in force at 11.4.1988, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1967/regulation/27",
    "retrieved_at": "2026-10-29T16:17:57.034883+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."
}