# The Social Security Benefit (Computation of Earnings) Regulations 1996, Regulation 5: Rounding of fractions


Where any calculation under these Regulations results in a fraction of a penny that fraction shall, if it would be to the claimant’s advantage, be treated as a penny, otherwise it shall be disregarded.

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Source: https://www.legislation.gov.uk/uksi/1996/2745/regulation/5 (the official version)
Page: https://openlegislation.uk/social-security-benefit-computation-of-earnings-regulations-1996/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.