# The Stamp Duty Land Tax (Administration) Regulations 2003, Paragraph 2


For the purpose of calculating any percentage fees, costs and charges, a fraction of £1 is to be reckoned as £1, but any fraction of a penny in the total amount so calculated is to be disregarded.

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Source: https://www.legislation.gov.uk/uksi/2003/2837/schedule/3/part/3/paragraph/2 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/schedule-3/part-3/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.