PART 2 Sellers’ obligations

3 Obligation to charge
A seller must charge a minimum of 5 pence (including any VAT) for each SUCB supplied in a reporting year—
(a) at the place in England where the goods are sold, for the purpose of enabling the goods to be taken away; or
(b) for the purpose of enabling the goods to be delivered to persons in England.

4 Obligations in relation to records
Schedule 3 (records) has effect.