Rounding of numbers E+W

3.  Where (apart from this article) any rateable value determined under this Order includes a fraction of a pound—

(a) the fraction shall be made up to one pound if it would exceed 50p, and

(b) the fraction shall be ignored if it would be 50p or less.

Commencement Information

I1 Art. 3 in force at 1.4.2000, see art. 1(1)