(1)Carrier bag regulations must require the net proceeds of the charge to be applied to charitable purposes which—
(a)relate to environmental protection or improvement, and
(b)directly or indirectly benefit the whole or any part of Wales (whether or not they also benefit any other area).
(2)But the regulations must provide for an exception enabling a seller of goods to apply the net proceeds of the charge to other charitable purposes where—
(a)the seller has, within a specified period occurring before provision made under subsection (1) first comes into force, applied amounts received by way of charges for carrier bags to those purposes, and
(b)the seller has given notice of having applied amounts to those purposes as mentioned in paragraph (a) and of the seller’s wish to be able to apply some or all of the net proceeds of the charge to those purposes.
(3)The regulations may make provision—
(a)about how, when and to whom notice must be given;
(b)about information that must be provided when giving notice;
(c)for the exception to apply subject to conditions.
(4)The provision made by the regulations under subsection (1) may require a seller of goods to apply the net proceeds of the charge—
(a)to such charitable purposes within that subsection as the seller may determine, or
(b)where the regulations specify one or more charitable purposes, to those specified purposes or to such of them as the seller may determine.
(5)Carrier bag regulations may (among other things)—
(a)provide for the net proceeds of the charge to be treated as having been applied in accordance with provision made under this section if they are accepted by specified persons or persons of a specified description (or both);
(b)make provision about the arrangements under which the net proceeds of the charge are to be given by sellers to the persons mentioned in paragraph (a) or any other person;
(c)require persons who accept any net proceeds of the charge to apply the proceeds to charitable purposes in accordance with provision made under subsection (1) or (2).
(6)The regulations may—
(a)provide for recovery by the Welsh Ministers of sums equal to the proceeds of the charge that have been accepted or applied otherwise than in accordance with provision made under this section;
(b)provide for the application of sums recovered by the Welsh Ministers to charitable purposes within subsection (1) (including such charitable purposes within that subsection as the Welsh Ministers may determine);
(c)provide that sums recovered by the Welsh Ministers are not to be paid into the Welsh Consolidated Fund.
(7)Carrier bag regulations may make provision that applies to persons other than sellers of goods, if the Welsh Ministers consider that such provision is appropriate for the enforcement of provision made under this section or for otherwise making such provision effective.
(8)In this Part, “charitable purpose” has the meaning given in the Charities Act 2011 (c. 25) (see section 2 of that Act); but carrier bag regulations may provide for the definition to apply for the purposes of this Part with such modifications as the Welsh Ministers consider necessary or expedient for securing an appropriate application of the net proceeds of the charge.