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Paragraph 15 Rounding of fractionsI1

Northern Ireland

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Where any calculation made under this Schedule results in a fraction of a penny, that fraction shall be treated as a penny.

Annotations

Commencement

I1

Sch. 2 para. 15 in operation at 6.10.2003, see reg. 1(1)