(1) Where in any transaction—
(a) the consumer is unable to tender the exact amount in a cash payment; or
(b) the consumer is to receive a cash payment from the vendor,
the vendor shall apply the rules on rounding set out in Schedule 1, utilising the examples set out in Schedule 2.
(2) The vendor is discharged from any obligation to make a cash payment or to return change over the amount payable after the rounding difference has been applied.