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(1)In this Part, “seller of goods” means a person who sells goods in the course of a business.
(2)For the purposes of subsection (1), a person is acting in the course of a business if the person is—
(a)carrying on any business or undertaking, whether for profit or not, or
(b)exercising any functions of a public nature.
(3)Subsections (1) and (2) are subject to any provision made by carrier bag regulations about persons who are, or are not, to be regarded as sellers in relation to goods.
(4)Carrier bag regulations may make provision which applies to—
(a)all sellers of goods,
(b)specified sellers of goods,
(c)sellers of goods of a specified description, or
(d)sellers within paragraph (b) and sellers within paragraph (c).
(5)The regulations may specify a description of seller by reference to—
(a)the place or places at or from which a seller supplies goods;
(b)the type of goods that a seller supplies;
(c)the value of goods that a seller supplies;
(d)a seller's turnover or any part of the turnover;
(e)a seller's arrangements for applying the net proceeds of the charge (see section 57);
(f)any other factor that the Welsh Ministers consider appropriate, whether or not that factor is of the same kind as those listed in paragraphs (a) to (e).
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