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.