# Carrier Bags Act (Northern Ireland) 2014, Section 4: Sellers


(1) Paragraph 3 of Schedule 6 to the 2008 Act (specified factors of sellers) is amended as follows.
(2) After sub-paragraph (3)(d) insert—
“(e) the number of a seller's full-time equivalent employees.”.
(3) After sub-paragraph (4) insert—
“(5) For the purposes of sub-paragraph (3)(e), the number of a seller's full-time equivalent employees is calculated as follows—
Step 1 Find the number for full-time employees of the seller.
Step 2 Add, for each employee of the seller who is not a full-time employee, such fraction as is just and reasonable. The result is the number of full-time equivalent employees.”.

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Source: https://www.legislation.gov.uk/nia/2014/7/section/4 (the official version)
Page: https://openlegislation.uk/carrier-bags-act-northern-ireland-2014/section-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.