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VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 33 



33.(1) Subject to subsection (2), for the purpose of calculating any amount
due on or after the 15th February 1971 from or to any person under any
provision of this Act, any fraction of a new penny in that amount shall be
disregarded.

(2) Subsection (1) shall not apply for the purpose of calculating any amount
due under any provision of section 2(5) or 16(6) relating to the duty on a
vehicle licence or trade licence for a period of less than twelve months.

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© 1972 Crown Copyright

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