# The Personal Pension Schemes (Appropriate Schemes) Regulations 1997, Regulation 17: 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 adjusted to the nearest whole number of pence, and any amount of half penny or less shall be disregarded.

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Source: https://www.legislation.gov.uk/uksi/1997/470/regulation/17 (the official version)
Page: https://openlegislation.uk/personal-pension-schemes-appropriate-schemes-regulations-1997/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.