PART 1 U.K.INTRODUCTION

GeneralU.K.

RoundingU.K.

6.—(1) Where the calculation of an amount for the purposes of these Regulations results in a fraction of a penny, that fraction is to be disregarded if it is less than half a penny and otherwise it is to be treated as a penny.

[F1(1A) Where the calculation of an amount for the purposes of the following [F2provisions] results in a fraction of a pound, that fraction is to be disregarded—

[F3(za)regulation 82(1)(a) (exceptions – earnings);]

(a)regulation 90 (claimants subject to no work-related requirements – the earnings thresholds); and

(b)regulation 99(6) (circumstances in which requirements must not be imposed)][F4; and

(c)paragraph 4C of Schedule 4 (persons to whom paragraph 4A does not apply – periods of work).]

(2) This regulation does not apply to the calculation in regulation 111 (daily rate for a reduction under section 26 or 27 of the Act).