{
  "url": "https://openlegislation.uk/stakeholder-pension-schemes-regulations-2000/regulation-14C",
  "json_url": "https://openlegislation.uk/stakeholder-pension-schemes-regulations-2000/regulation-14C.json",
  "legislation": "uksi/2000/1403",
  "legislation_title": "The Stakeholder Pension Schemes Regulations 2000",
  "legislation_url": "https://openlegislation.uk/stakeholder-pension-schemes-regulations-2000",
  "path": "regulation/14C",
  "kind": "regulation",
  "number": "14C",
  "heading": "Rounding of fractional amounts",
  "text": "For the purposes of any calculation under regulation 14 or 14B, values and amounts may be determined, at the option of the trustees or manager, by rounding down any fraction of a penny less than one half and rounding up any other such fraction.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 14 - 14C substituted for reg. 14 (6.4.2005) by The Stakeholder Pension Schemes (Amendment) Regulations 2005 (S.I. 2005/577), regs. 1(1), 7(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/1403/regulation/14C",
    "retrieved_at": "2026-10-29T09:09:49.008480+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}