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Paragraph 6

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The maximum amount applicable in respect of a member of the family aged under 11 calculated in the manner referred to in paragraph 5(b)(i) shall be rounded to the nearest multiple of 5p by treating an odd amount of 2·5p or more as 5p and by disregarding an odd amount of less than 2·5p.