41. Where a person is liable to pay a Class 1B contribution in accordance with section 10A of the Act (Class 1B contributions)(1), the amount of that contribution shall be calculated to the nearest penny, and any amount of a half penny or less shall be disregarded.
Section 10A was inserted by section 53 of the Social Security Act 1998 and amended by paragraph 11 of Schedule 3 to the Transfer Act and section 77 of the Welfare Reform Act.