SolvedSection 162 | Duties: abolition of disregard of fractions of penny
From legislation.gov.uk
In section 137 of CEMA 1979 (calculation of excise duty etc), omit subsection (4) (fractions of penny to be disregarded in calculation of duty).
From legislation.gov.uk
In section 137 of CEMA 1979 (calculation of excise duty etc), omit subsection (4) (fractions of penny to be disregarded in calculation of duty).