# The Social Security (Graduated Retirement Benefit) Regulations 2005, Paragraph 21: Supplementary


Any lump sum calculated under paragraph 6, 10, 16 or 20 must be rounded to the nearest penny, taking any ½p as nearest to the next whole penny above.

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Source: https://www.legislation.gov.uk/uksi/2005/454/schedule/1/paragraph/21 (the official version)
Page: https://openlegislation.uk/social-security-graduated-retirement-benefit-regulations-2005/schedule-1/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.