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70A. Where an amount is required to be calculated in accordance with the provisions of Articles 8(3), 37(4) and (6) and 38(3) of, and paragraphs 2(3) and 4A of Schedule 1 and, apart from this Article the amount so calculated is less than p, then, notwithstanding any other provision of this Order, that amount shall be taken to be zero, and other amounts so calculated shall be rounded to the nearest whole penny, taking p as nearest to the next whole penny above.]
© 1975 Crown Copyright
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