10.—(1) A seller must publish the record for a reporting year if the conditions in paragraph (2) are met by the seller in relation to the reporting year in question.
(2) The conditions are—
(a)that the seller is a taxable person for the purposes of the Value Added Tax Act 1994;
(b)that the seller supplies 1000 or more single use carrier bags which attract the charge.
(3) A seller must publish the record on or before 31 May in the reporting year following that to which the record relates.
(4) The record must remain published until 31 May in the following reporting year.
(5) Publication must be by way of—
(a)the seller's internet site; or
(b)the display of a notice containing the record in all of the seller's premises in Wales to which customers have access.
(6) If a seller publishes the record by way of its internet site—
(a)the record must be displayed prominently on the seller's home page; or
(b)if the record is to be displayed elsewhere on the seller's internet site, a link to the record must be displayed prominently on the seller's home page.
(7) If a seller publishes the record in the way described in paragraph (5)(b), the notice must be displayed in a prominent position so that it is clearly visible to, and readable by, customers.