Indirect Tax CBTs

Hi
I've just been looking at the CBTs for Indirect Tax, one of them says CBT1 FA2012, the other two just say CBT & CBT2, I was just wondering which are the current one(s)?
Also I've noticed on the VAT Return questions/answers on CBT1 FA2012 in boxes 6-9 the figures have been rounded down to the nearest pound (i e the pennies knocked off) whereas on the other two the figures have been rounded up to the nearest pound. I was of the opinion you round down?
Any thoughts would be appreciated.
I've just been looking at the CBTs for Indirect Tax, one of them says CBT1 FA2012, the other two just say CBT & CBT2, I was just wondering which are the current one(s)?
Also I've noticed on the VAT Return questions/answers on CBT1 FA2012 in boxes 6-9 the figures have been rounded down to the nearest pound (i e the pennies knocked off) whereas on the other two the figures have been rounded up to the nearest pound. I was of the opinion you round down?
Any thoughts would be appreciated.
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Comments
Isn't there a note on the right hand side of the answer to that question which says something like
"For the purposes of this exam rounding down or up is both acceptable." ?
Thanks steve2008.