SCHEDULES
SCHEDULE 9Charges for single use items
I1I23Sellers of goods and services
1
“Seller”, in relation to goods or services, has the meaning given by the regulations.
2
The regulations may define that term by reference (in particular) to—
a
a person’s involvement in selling the goods or services,
b
a person’s interest in goods or services, or
c
a person’s interest in the place at or from which the goods or services are sold or provided,
or any combination of those factors.
3
The regulations may make provision for the regulations to apply—
a
to all sellers of goods or services, or
b
to sellers of goods or services identified by reference to factors specified in the regulations.
4
The factors which may be specified in the regulations include—
a
the place or places at or from which a seller supplies goods or services,
b
the type of goods or services that a seller supplies,
c
the value of goods or services that a seller supplies, and
d
a seller’s turnover or any part of that turnover.