6. Subject to regulation 7, a seller shall charge a customer at least 5 pence for every single use carrier bag supplied new for the purpose of enabling goods purchased to be taken away or delivered.
7. Regulation 6 does not apply in relation to the supply of single use carrier bags of the kind described in Schedule 1.
8.—(1) A seller shall pay to the Department the net proceeds of the charge for each relevant period within 28 days of the end of that period.
(2) Payment of the net proceeds of the charge shall not be received by the Department until the Department has cleared funds for the full amount.
(3) Any amount of the net proceeds due to the Department if unpaid may be recovered by the Department as a civil debt.
(4) In this regulation the relevant period is—
(a)the period starting on the date on which these Regulations come into operation and ending on 30th June 2013; and thereafter the three month period ending 30th September, 31st December, 31st March or 30th June in each reporting year; or
(b)such other period as the Department may determine.