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PART 2Sellers’ obligations

Obligation to charge

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.

Obligations in relation to records

4.  Schedule 3 (records) has effect.