# The Income Support (General) Regulations 1987, Regulation 27: Rounding of fractions

Extent: E+W+S

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.

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Source: https://www.legislation.gov.uk/uksi/1987/1967/regulation/27 (the official version)
Page: https://openlegislation.uk/income-support-general-regulations-1987/regulation-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.