{
  "url": "https://openlegislation.uk/local-government-scotland-act-1947/section-236",
  "json_url": "https://openlegislation.uk/local-government-scotland-act-1947/section-236.json",
  "legislation": "ukpga/Geo6/10-11/43",
  "legislation_title": "Local Government (Scotland) Act 1947",
  "legislation_url": "https://openlegislation.uk/local-government-scotland-act-1947",
  "path": "section/236",
  "kind": "section",
  "number": "236",
  "heading": "Fractions of a penny of rates.",
  "text": "In calculating and collecting the amount payable by a ratepayer in respect of rates levied by a rating authority, any fractional part of a new penny less than one new halfpenny shall not be reckoned as part of the amount of such rates, and any fractional part of a new penny amounting to or exceeding a new halfpenny shall be reckoned in the amount of such rates as one new penny.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words substituted by Decimal Currency Act 1969 (c. 19), Sch. 2 para. 11"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/10-11/43/section/236",
    "retrieved_at": "2026-10-29T11:23:51.655435+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."
}