Amendments to the principal Regulations4
In regulation 2(2) for the words from “and, if the result” to the end there shall be substituted
and–
i
where regulation 3ZA applies, if the result is not a multiple of one-quarter, rounding the result up to the nearest amount which is such a multiple,
ii
where regulation 3BA applies, if the result is not a multiple of one-quarter, rounding the result down to the nearest amount which is such a multiple,
iii
in any other case, if the result is not a whole number, rounding the result to the nearest such number, with any result midway between two whole numbers rounded down.