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Paragraph 19 Rounding of FractionsI1

Northern Ireland Not yet in force

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

Where any calculation made under this Schedule results in a fraction of a penny, that fraction shall be treated as a penny.

Annotations

Commencement

I1

Sch. 2 para. 19 in operation at 7.10.1996, see reg. 1(1)