CM I seem to remember that when this started they tried to insist that for a joint bill you all had to have a copy with the bit you had highlighted (can you remember who had the rice?). After a bit of discussion the system agreed on a bill equally split but the concept seemed difficult to them at start.
In fairness a couple of years ago I seem to recall that exercises were covered by an SMA (like a rate but smaller).
As I said above it is the way that the system goes about trying to stop you reclaiming what you spent that annoys a lot of people. The example of a bill for 2p (over tipping) is not an isolated one. The idea of materiality seems lost on those who claim that they are only interested in the public purse. Other examples I have been the victim of include the auditor not knowing the difference between ie and eg ( and making an erroneous reclaim on the basis of their ignorance) and just not looking at the receipt properly.