# Land Drainage Act 1961, Section 24: Drainage rates-fractions of a pound


Where the value on which a drainage rate is assessed would, apart from this section, include a fraction of a pound, the fraction shall, if greater than ten shillings, be treated as one pound and shall in any other case be disregarded.

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Source: https://www.legislation.gov.uk/ukpga/Eliz2/9-10/48/section/24 (the official version)
Page: https://openlegislation.uk/land-drainage-act-1961/section-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.