# The Personal Pension Schemes (Appropriate Schemes) Regulations 1987, Regulation 18: Adjustment of amount of minimum contributions


Where the amount of minimum contributions payable in respect of an earner in relation to a tax year would otherwise not be a whole number of pence, it shall be taken to be the nearest whole number of pence, or, when the 2 nearest whole numbers are equally near, the lower of them.

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Source: https://www.legislation.gov.uk/uksi/1987/1109/regulation/18 (the official version)
Page: https://openlegislation.uk/personal-pension-schemes-appropriate-schemes-regulations-1987/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.