# The Social Security (Claims and Payments) Regulations 1987, Regulation 28: Fractional amounts of benefit

Extent: E+W+S

(1 ) Subject to paragraph (2), where the amount of any benefit payable would, but for this regulation, include a fraction of a penny, that fraction shall be disregarded if it is less than a half penny and shall otherwise be treated as a penny.
(2) Where the amount of any maternity allowance payable would, but for this regulation, include a fraction of a penny, that fraction shall be treated as a penny.

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Source: https://www.legislation.gov.uk/uksi/1987/1968/regulation/28 (the official version)
Page: https://openlegislation.uk/social-security-claims-and-payments-regulations-1987/regulation-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.