Carrier Bags Act (Northern Ireland) 2014

Sellers

This section has no associated Explanatory Notes

4.—(1) Paragraph 3 of Schedule 6 to the 2008 Act (specified factors of sellers) is amended as follows.

(2) After sub-paragraph (3)(d) insert—

(e)the number of a seller’s full-time equivalent employees..

(3) After sub-paragraph (4) insert—

(5) For the purposes of sub-paragraph (3)(e), the number of a seller’s full-time equivalent employees is calculated as follows—

  • Step 1

    Find the number for full-time employees of the seller.

  • Step 2

    Add, for each employee of the seller who is not a full-time employee, such fraction as is just and reasonable.

    The result is the number of full-time equivalent employees..