Part 1 - Lunacy percentages
1. In this Part "clear annual income" does not include the following payments:
2. Subject to paragraph 3, a percentage on the clear annual income of each ward of court found to be of unsound mind and whose clear annual income is not less than €900 shall be payable according to the following rates:
3. Any fractional part of €1.00 in the amount of a percentage shall be disregarded and shall not be levied or paid.