Statute
Section 162 — Finance Act 2008: Duties: abolition of disregard of fractions of penny
Text of the provision Official document
Duties: abolition of disregard of fractions of penny 162 In section 137 of CEMA 1979 (calculation of excise duty etc), omit subsection (4) (fractions of penny to be disregarded in calculation of duty).
Official source: legislation.gov.uk
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