PART 1Introduction

Interpretation2.

In these Regulations—

“the charge” means the minimum consideration that must be paid by virtue of regulation 6(2);

“consideration” includes any chargeable VAT;

“enforcement authority” is to be construed in accordance with regulation 5;

“handle” means—

(a)

a handle which is attached to the main part of a carrier bag; or

(b)

a handle—

  1. (i)

    which is an integral part of the material from which the carrier bag is manufactured; and

  2. (ii)

    the top of which is higher than the main part of the bag;

“net proceeds raised by the charge” is to be construed in accordance with regulation 9;

“record” means the record of information as specified in regulation 10(1);

“reporting year” means the period beginning on—

(a)

20th October 2014 and ending on 6th April 2015;

(b)

7th April 2015 and ending on 6th April 2016; or

(c)

7th April in each subsequent year and ending on 6th April in the following year;

“single use carrier bag” means a carrier bag fitting a description in regulation 3(2), (3), (4) or (5);

“supplier” is to be construed in accordance with regulation 4; and

“VAT” has the meaning given in section 96 of the Value Added Tax Act 1994 M1.