There are currently no known outstanding effects for the Carrier Bags Act (Northern Ireland) 2014, Section 4.
4—(1) Paragraph 3 of Schedule 6 to the 2008 Act (specified factors of sellers) is amended as follows.
(2) After sub-paragraph (3)(d) insert—
“(e)the number of a seller's full-time equivalent employees.”.
(3) After sub-paragraph (4) insert—
“(5) For the purposes of sub-paragraph (3)(e), the number of a seller's full-time equivalent employees is calculated as follows—
Step 1 Find the number for full-time employees of the seller.
Step 2 Add, for each employee of the seller who is not a full-time employee, such fraction as is just and reasonable. The result is the number of full-time equivalent employees.”.
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