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3.—(1) The assessed degree of disablement must be expressed as a percentage.
(2) Subject to paragraph (3), if the assessed degree of disablement is a percentage between 0 and 100 which is not a multiple of 10, it is to be treated—
(a)if it is a multiple of 5, as being the next higher percentage which is a multiple of 10, and
(b)if it is not a multiple of 5, as being the nearest percentage which is a multiple of 10.
(3) Where the assessed degree of disablement is less than 20 percent, but not less than 14 percent, it is to be treated as 20 percent.