Rounding of numbers E+W

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

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

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

Commencement Information

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