# Social Security Contributions and Benefits (Northern Ireland) Act 1992, Paragraph 7C


(1) Any lump sum calculated under paragraph 3B or 7B must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
(2) Where the Secretary of State makes regulations prescribing a percentage rate for the purposes of paragraphs 3B and 7B of Schedule 5 to the Great Britain Contributions and Benefits Act, the Department may make corresponding regulations for Northern Ireland.

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