PART 2Sellers’ obligations
Obligation to charge3
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.
Obligations in relation to records4
Schedule 3 (records) has effect.