The Single Use Carrier Bags Charge Regulations (Northern Ireland) 2013

Record-keepingN.I.

This section has no associated Explanatory Memorandum

9.—(1) A seller shall keep a record of the information specified in paragraph (3) for every reporting year.

(2) Records kept in accordance with paragraph (1) shall be retained by a seller for the period of six years beginning on 31 May in the reporting year following that to which the record relates.

(3) The information is—

(a)the number of [F1carrier bags ] supplied to customers which attract the requirement to charge;

(b)the total proceeds received for [F1carrier bags] supplied to customers which attract the requirement to charge;

(c)the amount received by way of the [F225] pence element of the charge;

(d)any amount of chargeable VAT in respect of the [F325] pence element of the charge;

(e)the net proceeds of the charge.

Textual Amendments

F1Words in Regulations (excl. regs. 1(1), 3) substituted (19.1.2015) by Carrier Bags Act (Northern Ireland) 2014 (c. 7), s. 9(3)(b) (6) (with s. 9(7))