# Social Security Contributions and Benefits Act 1992, Paragraph 7

Extent: E+W+S

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Where an amount is required to be calculated in accordance with the provisions of paragraph 5, 5A, 6 or 6A or sub-paragraph (1) above—
(a) the amount so calculated shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny above; and
(b) where the amount so calculated would, apart from this sub-paragraph, be a sum less than 1/2p, that amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act or the Administration Act.
(3) For the purposes of paragraphs 5, 5A and 6A above, a woman falls within this sub-paragraph if—
(a) she was married to another woman who, at the time of her death, was a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and
(b) that marriage subsisted before the time when that certificate was issued.

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Source: https://www.legislation.gov.uk/ukpga/1992/4/schedule/5/paragraph/7 (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-5/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.