Schedule 1
(Regulation 8, 10, 11 and 13)
RULES ON ROUNDING
The following rules apply for the rounding of cash payments—
(1) Where the total cash payment by any consumer or vendor is of a value ending in one cent or two cents, it shall be rounded down to the nearest ten cents.
(2) Where the total cash payment by any consumer or vendor is of a value ending in three cents or four cents, it shall be rounded up to the nearest five cents.
(3) Where the total cash payment by any consumer or vendor is of a value ending in six cents or seven cents, it shall be rounded down to the nearest five cents.
(4) Where the total cash payment by any consumer or vendor is of a value ending in eight cents or nine cents, it shall be rounded up to the nearest ten cents.
(5) Where the total cash payment by any consumer or vendor is of a value, in zero cents or five cents, it shall remain unchanged.