Chwilio Deddfwriaeth

The Single Use Carrier Bags Charge Regulations (Northern Ireland) 2012

Draft Legislation:

This is a draft item of legislation. This draft has since been made as a Northern Ireland Statutory Rule: The Single Use Carrier Bags Charge Regulations (Northern Ireland) 2013 No. 4

PART 3Records

Record-keeping

9.—(1) A seller shall keep a record of the information specified in paragraph (3) for every reporting year.

(2) Records kept in accordance with paragraph (1) shall be retained by a seller for the period of six years beginning on 31 May in the reporting year following that to which the record relates.

(3) The information is—

(a)the number of single use carrier bags supplied to customers which attract the requirement to charge;

(b)the total proceeds received for single use carrier bags supplied to customers which attract the requirement to charge;

(c)the amount received by way of the 5 pence element of the charge;

(d)any amount of chargeable VAT in respect of the 5 pence element of the charge;

(e)the net proceeds of the charge.

Availability of records

10.—(1) This regulation applies where the Administrator requests a seller in writing to supply a record for a reporting year.

(2) If the request is received during the retention period for the record in question, the seller shall provide a copy of that record to the Administrator within 28 days of receiving the written request.

(3) The retention period is the six year period for which any particular record shall be retained under regulation 9(2).

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Draft Explanatory Memorandum sets out a brief statement of the purpose of a Draft Statutory Rule and provides information about its policy objective and policy implications. They aim to make the Draft Statutory Rule accessible to readers who are not legally qualified and accompany any Statutory Rule laid before the UK Parliament during the suspension of the Northern Ireland Assembly.

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