The Social Security (Claims and Payments) Regulations 1987

Fractional amounts of benefitE+W+S

28.[F1(1 ) [F2Subject to paragraph (2),] where the amount of any benefit payable would, but for this regulation, include a fraction of a penny, that fraction shall be disregarded if it is less than a half penny and shall otherwise be treated as a penny.]

[F3(2) Where the amount of any maternity allowance payable would, but for this regulation, include a fraction of a penny, that fraction shall be treated as a penny.]