xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
3. 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. Schedule 3 (records) has effect.