Sellers of goodsE+W+N.I.
3(1)“Seller”, in relation to goods, has the meaning given by the regulations which may define that term by reference (in particular) to—E+W+N.I.
(a)a person's involvement in selling the goods,
(b)a person's interest in the goods, or
(c)a person's interest in the place at or from which the goods are sold,
or any combination of those factors.
(2)The regulations may make provision for regulations under this Schedule to apply—
(a)to all sellers of goods,
(b)to sellers of goods named in the regulations,
(c)to sellers of goods identified by reference to specified factors, or
(d)to sellers of goods within paragraph (b) and sellers of goods within paragraph (c).
(3)The specified factors may include—
(a)the place or places at or from which a seller supplies goods;
(b)the type of goods that a seller supplies;
(c)the value of goods that a seller supplies;
(d)a seller's turnover or any part of that turnover.
(4)In this Schedule “specified” means specified in regulations under this Schedule.