53
CurrentCalculation of percentages
53 Calculation of percentages
If a percentage that is calculated under this Part is or includes a fraction of one-tenth of 1 per cent, then—
(a)
if the fraction is less than one-half of one-tenth—the fraction is to be disregarded, and
(b)
if the fraction is not less than one-half of one-tenth—the fraction is to be treated as one-tenth.
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